WT/REG438/1  
26 April 2023 
(23-2907) Page: 1/51 
Committee on Regional Trade Agreements   
 
  
FACTUAL PRESENTATION  
PARTNERSHIP, TRADE AND COOPERATION AGREEMENT BETWEEN THE  
UNITED KINGDOM AND NORTH MACEDONIA  
(GOODS  AND SERVICES ) 
Report by the Secretariat  
This report, prepared for the consideration of the  Partnership, Trade and Cooperation Agreement 
between the United Kingdom and North Macedonia,  has been drawn up by the WTO Secretariat on 
its own responsibility and in full consultation with the  Parties . The factual presentation reproduces 
as closely as possible the terminology u sed in the Agreement and in the comments provided and 
does not imply official endorsement or acceptance by the Secretariat of such terminology . The report 
has been drawn up in accordance with the rules and procedures contained in the Decision for a 
Transpa rency Mechanism for Regional Trade Agreements (WT/L/671) and thus does not imply any 
value judgement by the Secretariat regarding the contents of the Agreement.  
 
Any technical questions arising from this report may be addressed to Alena Fiorentino  
(tel:+41  22 739 6405). Any statistical questions arising from this report may be addressed to 
Rowena Cabos (tel: +41 22 739 5185). 
 
  WT/REG438/1  
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  Table o f Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ..... 4 
1.2   Trade in services and investment  ................................ ................................ .................  6 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ......................  9 
2.1   Background information  ................................ ................................ .............................  9 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  13 
3.1   Import duties and charges, and quantitative restrictions  ................................ ................  13 
3.1.1   General provisions  ................................ ................................ ................................ . 13 
3.1.2   Liberalization of trade and tariff lines  ................................ ................................ ........  13 
3.1.3   Liberalization schedule ................................ ................................ ............................  14 
3.1.3.1    United Kingdom  ................................ ................................ ................................ .. 14 
3.1.3.2    North Macedonia  ................................ ................................ ................................ . 16 
3.1.4   Tariff rate quotas  ................................ ................................ ................................ ... 18 
3.2   Rules of origin  ................................ ................................ ................................ ..........  18 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................  20 
3.4   Regulatory provision s on trade in goods  ................................ ................................ ....... 20 
3.4.1   Standards  ................................ ................................ ................................ .............  20 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ .... 20 
3.4.1.2    Technical barriers to trade  ................................ ................................ ....................  20 
3.4.2   Safeguard mechanisms  ................................ ................................ ...........................  20 
3.4.2.1    Global safeguards  ................................ ................................ ...............................  20 
3.4.2.2    Bilateral safeguards  ................................ ................................ .............................  20 
3.4.2.3    Special safeguards  ................................ ................................ ..............................  21 
3.4.3   Anti-dumping and countervailing measures  ................................ ...............................  21 
3.4.4   Subsidies and State -aid ................................ ................................ ..........................  21 
3.4.5   Customs -related procedures  ................................ ................................ ....................  21 
3.4.6   Other regulations  ................................ ................................ ................................ ... 22 
3.5   Sector -specific provisions on trade in goods  ................................ ................................ . 22 
3.5.1   Agriculture and certain wine  ................................ ................................ ....................  22 
3.5.2   Textile and clothing products  ................................ ................................ ...................  22 
3.5.3   Steel products  ................................ ................................ ................................ ....... 22 
4   PROVISIONS ON TRADE IN SERVICES  ................................ ................................ ....... 23 
4.1 Scope and definitions  ................................ ................................ ................................ .. 23 
4.2   Denial of benefits  ................................ ................................ ................................ ..... 24 
4.3   General provisions on trade in services  ................................ ................................ ........  24 
4.3.1   Market access  ................................ ................................ ................................ ....... 24 
4.3.2   National treatment and MFN  ................................ ................................ ....................  24 
4.3.3   Cross -border trade in services  ................................ ................................ .................  25 
4.3.4   Establishment  ................................ ................................ ................................ ....... 25 WT/REG438/1  
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  4.3.5   Movement of natural persons  ................................ ................................ ..................  26 
4.4   Liberalization commitments  ................................ ................................ ........................  27 
4.4.1   United Kingdom  ................................ ................................ ................................ ..... 28 
4.4.1.1 MFN and horizontal commitments  ................................ ................................ ............  28 
4.4.1.2    Sector specific commitment s ................................ ................................ ................  28 
4.4.2   North Macedonia  ................................ ................................ ................................ .... 33 
4.5   Regulatory provisions  ................................ ................................ ................................  35 
4.5.1   Domestic regulation  ................................ ................................ ...............................  35 
4.5.2   Recognition  ................................ ................................ ................................ ...........  35 
4.5.3   Subsidie s ................................ ................................ ................................ ..............  35 
4.5.4   Safeguards  ................................ ................................ ................................ ...........  35 
4.5.5   Other  ................................ ................................ ................................ ...................  35 
4.5.5.1    Investment  ................................ ................................ ................................ ........  35 
4.6   Sector specific provisions on trade in services  ................................ ...............................  36 
4.6.1   Financial services  ................................ ................................ ................................ ... 36 
4.6.2   Transport services  ................................ ................................ ................................ . 36 
5   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  37 
5.1   Transparency  ................................ ................................ ................................ ...........  37 
5.2   Current payments and capital movements  ................................ ................................ .... 37 
5.3   Exceptions  ................................ ................................ ................................ ...............  37 
5.4   Accession and withdrawal  ................................ ................................ ..........................  38 
5.5   Institutional framework  ................................ ................................ .............................  38 
5.6   Relationship with other agreements concluded by the parties  ................................ ..........  38 
5.7   Government procurement  ................................ ................................ ..........................  40 
5.8   Intellectual property rights  ................................ ................................ .........................  40 
5.9   Competition  ................................ ................................ ................................ .............  41 
5.10   Environment  ................................ ................................ ................................ ..........  41 
5.11   Labour  ................................ ................................ ................................ ..................  41 
5.12   Electronic commerce  ................................ ................................ ...............................  42 
5.13   Small and medium -sized enterprises  ................................ ................................ .........  42 
ANNEX 1  ................................ ................................ ................................ ........................  43 
ANNEX 2  ................................ ................................ ................................ ........................  48 
 
  WT/REG438/1  
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Key Facts  
 
Parties to the Agreement:   United Kingdom and North 
Macedonia  
 
Date of Signature:     3 December  2020 
 
Date of Entry into Force:   1 January  2021 
 
Date of Notification:   31 December  2020 
 
Full implementation:   2021  
 
 
This Factual Presentation describes the Partnership, T rade and Cooperation Agreement between the 
United Kingdom and  North Macedonia1 (hereinafter referred to as "the Agreement") . The Agreement 
was concluded in December  2020 and entered into force on 1 January  2021. Its objective is to 
preserve the links between the Parties under the Stabilisation and Association Agreement between 
the European Union and the Republic of North Macedonia2 (hereinafter referred to as "the EU-North 
Macedonia Agreement" or " incorporated Agr eement") following the UK's withdrawal from the EU . 
The EU -North Macedonia Agreement was concluded in 2001 and was considered by the Committee 
on Regional Trade Agreements on 2 8 June 2011. 
 
1  TRADE ENVIRONMENT  
1.1.  The Agreement between the United Kingdom and Nor th Macedonia is one of 
38 agreements/RTAs notified by the UK and currently in force, and one of the six agreements/RTAs 
notified by North Macedonia and currently in force . The economies are of conside rably different sizes, 
with the UK's GDP at USD 2,711 billion in 2020 compared to USD 12.3 billion  for North Macedonia .3 
Manufactured products dominate both Parties' exports and imports, while the trade to GDP ratio  of 
North Macedonia (66.7) is double that of the UK (31.2).  
1.1  Merchandise trade  
1.2.  In 2020, the UK's merchandise exports amounted to USD 404.7 billion  (representing 2.3 % of 
world exports, and ranking 12th) and its imports to USD 634.7 billion  (3.6% of world imports, and 
ranking  5th). North Macedonia's merchandise exports in the  same year  totalled USD 6.6 billion  
(0.04 % of world exports, ranking it  97th) and its imports to USD 8.7 billion  (0.05 % of world imports, 
and ranking 99th). 
1.3.  The United Kingdom was North Macedonia's second main source of imports in 2020 (15.6 % of 
total imports), behi nd the European Union (46.2 %), and 4th main export destination (2.4 % of total 
exports, compared to 77.6 % for the European Union) . Imports from and exports to North Macedonia 
represented a relatively minor share  of the UK's total imports and exports.  
 
1 Reference is made further to the communication dated 14 February 2019 from the permanent mission 
addressed to the Protocol and Liaison Service of the United Nations in line with the Final Agreement for the 
Settlement of the Differences as Described in the United Nations Security Council Resolutions 817 (1993) and 
845 (1993), the Termination of the Interim Accord of 1995, and the Establishment of a Strategic Partnership 
between the Parties. https://unterm.un.org/unterm/display/record/unhq/na/1c98d616 -3b6a-4d15-a7cb-
f88c7f988b83  
2 Concluded as "the Stabilisation and Association Agreement between the European Communities and 
their Member States, on the one p art, and the former Yugoslav Republic of Macedonia, of the other part".  
3 Source: WTO Trade Profiles 2021.  WT/REG438/1  
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  1.4.  Chart 1.1 summarizes the trends in global and bilateral trade of the Parties for the period 
2018-20. Both Parties  maintained steady global trade deficits during this period . Bilaterally, the data 
show a large trade surplus  in favour of the UK thro ughout 2018 -20. 
Chart 1.1 United Kingdom -North Macedonia : Merchandise bilateral trade and with world 
(2018 -2020)  
 
Exchange rates : from GBP to USD : 0.75 (2018), 0.78 (2019), 0.78 (2020).  
Source:  Based on data provided by the Parties and from UNSD Comtrade database.  
1.5.  The structure of trade in commodities between the UK and North Macedonia, as well as both 
Parties' global trade in the period 2018 -20, are shown in Chart 1.2 based on the Harmonized Sys tem 
(HS) Sections . Of the UK's four major global exports ( machinery, vehicles, chemicals and precious 
stones and metals) which accounted for 60 % of its exports, only precious stones and metals were 
major imports by North Macedonia, accounting for 7 9% of its imports from the UK . Of 
North  Macedonia's four largest export products (machinery, chemicals, base metals and textiles) 
which accounted for 69 % of its exports, only textiles were significant imports by the UK (13 %) with 
precious stones and metals account ing for 43 % of the UK's imports from North Macedonia . 
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  Chart 1.2 United Kingdom -North Macedonia : Product composition of merchandise trade 
by HS Section, annual average (2018 -2020)  
 
Exchange rates : from GBP to USD : 0.75 (2018), 0.78 (2019), 0.78 (2020).  
Source:  Based on data provided by the Parties and the WTO -IDB. 
 
1.2  Trade in services and investment  
1.6.  Charts 1.3 and 1.4 show  the Parties' trade in services for 2018 -20, both with the world and 
bilaterally . For trade with the world, the UK continuously recorded a trade surplus as its exports far 
exceeded its imports . The main exports categories during the period were financial services ; travel; 
and transport . Its main imports were travel, transport, and financial services . Both imports and 
exports of ser vices fell in 2020 . North Macedonia recorded a stable trade surplus with the world 
during the period 2018 -20. Services exports were dominated by transport ; travel; and 
manufacturing services  while the  main imports  were transport ; travel; and telecommunicat ions. 
1.7.  Bilaterally, trade in services between the Parties was balanced in 2018 and 2020, with the UK 
registering a  small  surplus of respectively 3 and 8 USD  million. I n 2019 North Macedonia recorded 
a surplus of USD 50 million . 
WT/REG438/1  
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  Chart 1.3 United Kingdom -North Macedonia : Trade in commercial services, 2018 -2020  
 
Exchange rates:  GBP to USD : 0.75 (2018), 0.78 (2019), 0.78 (2020) ; Euro to USD : 2018 (0.85), 2019 
  (0.89),  2020 (0.88).  
Source:    Based on data provided by the Parties . North Macedonia data was submitted in Euro.  
Chart 1.4 United  Kingdom -North Macedonia : Top commercial services trade with world, 
by category ( average 2018 -2020)  
 
Exchange rates:  GBP to USD : 0.75 (2018), 0.78 (2019), 0.78 (2020) ; Euro to USD : 2018 (0.85), 2019 
(0.89), 2020 (0.88).  
Source:    Based on data provided by the Parties . 
WT/REG438/1  
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  1.8.  Chart 1.5 sets out the UK inward and outward foreign direct investment (FDI) stocks and flows 
in the period 2018 -20 with the world . The UK was a net recipient of FDI  with outward flows declining 
significantly more than inward flows during this period.  
Chart 1.5 United Kingdom : FDI stock and flow with world, 2018 -2020  
 
Note:  FDI presented on a directional basis.  
 Exchange rate GBP per USD are : 0.75 (2018), 0.78 (2019 ) and 0.78 (2020).  
 Please note that FDI data for 2020 has been affected by changes in sampling methodology . Therefore, 
while this will mean 2020 data are more representative of UK FDI with overseas partners, some caution 
should be taken when comparing 202 0 data to previous years . Methodology changes have led to an 
increase in reported FDI, particularly inward FDI, in 2020 . The effect of this methodology change will 
vary between partners, although it is not possible to quantify the specific impact for indiv idual 
partners.  
Source:  UK authorities.  
1.9.  Chart 1.6 shows a positive trend in inward FDI stocks in North Macedonia from both the world 
and the UK . Outward global FDI flows increased marginally between 2018 and 2020, while inward 
flows fell during this perio d. With partial ly available bilateral data, FDI stock from the UK depleted 
during 2018 -2020, going from above 600 USD  million  to zero.  
WT/REG438/1  
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  Chart 1.6 : North Macedonia : FDI stock and flow with the United Kingdom and world, 
2018 -2020  
 
Note:  Exchange rates : Euro to USD : 2018 (0.85), 2019 (0.89), 2020 (0.88).  
 No bilateral outward stock for 2018 -2020.  
 No bilateral inward flow for 2019 and no bilateral outward flow for 2018 and 2020.  
 No outward  global FDI stock for 2020.  
Source:  Authorities of North Macedonia . 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement was signed on 3 December  2020 and entered into force on 1 January  2021. It 
was notified to the WTO on 3 1 December  2020 under Article XXIV:7(a) of the G ATT 1994 and under 
Article V:7(a) of the GATS (see WTO document WT/REG438/N/1).  
2.2.  Article 6 clarifies that the Agreement applies, in respect to the UK, to the UK and the territories 
for whose international relations it is responsible, namely Gibraltar and the Channe ls Islands and 
the Isle of Man.  
2.3.  The text of the Agreement, together with its annexes, which form an integral part of the 
Agreement, is available on the Parties' official websites:  
United Kingdom : 
https://www.gov.uk/government/publications/uknorth -macedonia -partnership -trade-and-cooperati
on-agreement -cs-north -macedonia -no12020  
North Macedonia : 
https://www.economy.gov.mk/content/documents/Pravilnici/SPOGODBA_11754996.pdf4 
 
4 The text of the Protocol is in North Macedonian.  
WT/REG438/1  
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  2.4.  The Agreement 's objective is t o preserve the preferential conditions relating to tra de between 
the Parties which resulted from the EU-North Macedonia Agreement, to which the UK was a party . 
The Agreement is a short agreement of 12 Articles and 3 principal Annexes that incorporates the 
provisions of the EU -North Macedonia Agreement as modi fied. With regard to implementation, unless 
provided for otherwise, if a time period under the EU -North Macedonia Agreement has not ended 
the remainder of the period shall be incorporated into the Agreement . If a time period has ended 
any ongoing right or obligation between the Parties shall apply (Article 7) . The structure of the 
Agreement and that of the EU -North Macedonia Agreement is summarized in Box 2.1 below.  
 
Box 2.1 Structure of the Agreement  
Articles  Titles  
Preamble   
Article 1  Objective s 
Article 2  Definitions and interpretation  
Article 3  Incorporation of the EU -North Macedonia Agreement  
Article 4  References to European Union law  
Article 5  References to the euro  
Article 6  Territorial application  
Article 7  Continuation of time periods  
Article 8  Tariff quotas  
Article 9  Further provisions in relation to the Partnership, Trade and Cooperation Council and the 
Partnership, Trade and Cooperation Committee  
Article 10  Integral parts of th e Agreement  
Article 11  Amendments  
Article 12  Entry into force and provisional application  
  
Annexes   
Annex I  Amendments to the incorporated agreement (See box 2.2 below).  
Annex II  Amendments to Protocol 4 of the EU -North Macedonia Agreement concerning the 
definition of the concept of 'originating products ' and methods of administrative  
cooperation  
Annex IIA  List referred to in Articles 3(2) and 4(2) of Protocol 4 of the EU -North Macedonia 
Agreement  
Annex IIB  Joint Declaration concerning the Principality of Andorra  
Annex IIC  Joint Declaration concerning the Republic of San Marino  
Annex III  Additional preferential arrangements granted on a temporary basis by the United 
Kingdom to North Macedonia for certain ag ricultural and wine products  
Appendix  to 
Annex III  Table of preferential arrangements for wine  
Source:  WTO Secretariat based on the Agreement.  
2.5.  Box 2.2 gives an overview of the modifications to the incorporated Agreement  as set out in  
Annex es I and II to the Agreement.  WT/REG438/1  
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  Box 2.2 Overview  of the modifications to the  EU-North Macedonia Agreement . 
Titles  Description  Provisions of the EU -North Macedonia 
Agreement modified by the 
Agreement  
Preamble   Article 1.2 modified.  
Title I  General principles  Article 3 modified.  
Title II  Political dialogue  Articles 7, 9, 10 modified.  
Title III  Regional cooperation  Article 11 modified.  
Articles 12 -14 not incorporated.  
Title IV  Free movement of goods   
Chapter I  Industrial Products  Article 16 modified.  
 -> Annexes I and II (related to Article 18)   
Chapter 2  Agriculture and Fisheries  Articles 27.1, 27.2, and 29.1 modified  
 -> Annexes III to IV(c) (related to Article 27)  Annexes IV(b) and IV(c) replaced.  
 -> Annexes V(a) and V(b) (related to Article 
28) Annex V (b)5 replaced.  
Chapter 3  Common provisions  Articles 35.3 modified.  
Article 43 not incorporated.  
Title V  Movement of workers, establishment, supply 
of services, capital   
Chapter I  Movement of workers  Article 45.1  not incorporated.  
Article 46  modified.  
Chapter II  Establishment  Article 48 modified.  
Chapter III  Supply of services  Articles 55, 56, and 57 modified.  
Chapter IV  Current payments and movement of capital  Article 60 not incorporated.  
Chapter V  General provisions  New Article 67A.  
 -> Annex VI Establishment : 'Financial 
services ' (referred to in Title V, Chapter II, 
Articles 47 and 49)   
Title VI  Approximation of laws and law enforcement  Articles 68, 69.2, 71.2, 73.1 not 
incorporated.  
Articles 69.4, 70, 71.3, 72.2, 72.3, 73.2 
modified.  
 -> Annex VII Intellectual, industrial and 
commercial property rights (referred to in 
Article 71)  Paragraph 3 not incorporated.  
Title VII  Justice and home affairs  Articles 76.2, 77.2,  79 modified . Article 
76.3 not incorporated.  
Title VIII  Cooperation policies  Articles 81.3, 82.1, 82.2, 82.3, 83.1, 83.2, 
88.1, 90.4, 94, 95, 96, 97, 98.1, 98.2, 
100, 103.2, 103.4 modified.  
Articles 91.2, 92.3 not incorporated.  
Title IX  Financial coopera tion Article 104 modified.  
Articles 105 -107 not incorporated.  
Title X  Institutional, general and final provisions  Articles 109.1, 110, 113, 114, 121, 124 
modified.  
Articles 109.5, 123, 125 not incorporated.  
 
5 Referred to as "Annex V(c)" under the Agreement with modifications set out in paragraph 14 of 
Annex I. WT/REG438/1  
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  Titles  Description  Provisions of the EU -North Macedonia 
Agreement modified by the 
Agreement  
Protocols     
Protocol 1  Textile and clothing products  Article 2.2 modified.  
Article 3 and Annex I (Customs duties 
referred to in Article 2(2)) to Protocol 1 
not incorporated.  
Protocol 2  Steel products  Articles 3, 5.4, 5.5 modified.  
Article 5.2 not incorporated.  
Protocol 3  Trade in processed agricultural products  Annex II6 to Protocol 3 replaced by "Duties 
applicable to goods originating in the 
United Kingdom on import into the 
Republic of North Macedonia (Zero -duty 
tariff within tariff quotas)" and "Duties 
applicable to goods originating in the 
United Kingdom on import into the 
Republic of North (Concessions within 
tariff quotas)".  
Protocol 4  Concerning the definition of the concept of 
'originating products ' and methods of 
administrative co -operation  Replaced by Annex II to th e Agreement.  
Protocol 5  Mutual administrative assistance in customs 
matters  Articles 10.2, 13.1, 14.1, 14.2 modified.  
Additional 
protocol  Adjusting the trade aspects of the 
Stabilisation and Association Agreement 
between the European Communities and their 
Member States, of the one part, and the 
former Yugoslav Republic of Macedonia, of the 
other part, to take account of the outcome of 
the negotiations between the parties on 
reciprocal preferential concessions for certain 
wines, the rec iprocal recognition, protection 
and control of wine names and the reciprocal 
recognition, protection and control of 
designations for spirits and aromatised drinks  Modifications to Annex I.  
Joint 
declarations    
 Joint Declaration concerning Article 34 of the 
Agreement  Not incorporated.  
 Joint Declaration concerning Article 40 of the 
Agreement  Not incorporated.  
 Joint Declaration concerning Article 44 of the 
Agreement  Not incorporated.  
 Joint Declaration concerning Article 46 of the 
Agreement  Not incorporated.  
 Joint Declaration concerning Article 57 of the 
Agreement  Not incorporated.  
 Joint Declaration concerning Article 71 of the 
Agreement   
 Joint Declaration concerning Article 118 of the 
Agreement   
Source:  WTO Secretariat based  on the Agreement.  
 
 
6 Referred to as "Annex III" under paragraph 18 of Annex I to the Agreement.  WT/REG438/1  
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  2.6.  The Agreement incorporates without modifications Article 5 of the EU -North Macedonia 
Agreement that clarifies the association stages between the Parties . As under the incorporated 
Agreement, association shall be fully realized over a transition period of ten years divided into two 
successive stages7: 
- First stage : four years f rom the entry into force the Agreement . The focus is on  progressive 
implementation of the provisions on regional cooperation, movement of workers, establishment, 
supply of services, capital, justice and home affairs (Titles III, V, and VII, respectively);  
 
- Second stage and its duration : shall be decided by t he Partnership, Trade and Cooperation 
Council based on regular evaluation of the progress made by North Macedonia under the first 
stage . According to the Parties the Council has not evaluated this.  
 
2.7.  Under  incorporated Article 6 , the Agreement shall be  fully compatible with the relevant 
WTO provisions, in particular Article XXIV of the G ATT 1994 and Article V of the GATS . 
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  The Parties apply the Combined No menclature to classify goods .8 Article 32, as incorporated 
under the Agreement, provides that n o new customs duties or quantitative restrictions on imports 
or exports or measure having equivalent effect shall be introduced nor shall be increased from the 
date of entry into force of the Agreement . As per the incorporated Agreement, all quantitative 
restrictions and measures having equivalent effect on imports of agricultural and fishery products 
from both Parties are abolished (Article 26).  
3.1.2   Liberalization o f trade and tariff lines  
3.2.  No change was made to the incorporated Agreement's provisions on import duties and charges, 
and quantitative restrictions on industrial products . Quantitative restrictions and measures having 
equivalent effect imposed on both Parti es' imports of products originating in the other Party shall be 
abolished (Articles 17.2 and 18.4) . Customs duties on imports originating in North Macedonia into 
the UK had been  abolished when  the incorporated Agreement  entered into force , while customs 
duties imposed by North Macedonia had been  progressively reduced and eliminated 10 years after 
the entry into force of the incorporated Agreement, or 2011.  
3.3.  Under Article 27 of the incorporated  Agreement, customs duties an d charges having equivalent 
effect on import of agricultural products originating in North Macedonia are abolished, other than 
those of heading s 0102, 0201, 0202 and 2204 of the Combined Nomenclature . The Agreement 
modifies the provisions applied to 'baby -beef' products imported from North Macedonia by the UK 
(heading 0102 and 0201) .9 For products under Chapters 7 and 8 with mixed rates of duty  both the 
ad valorem  and specific rates of duty are temporarily eliminated for a period of five years, i.e. up to 
2026 (in comparison with the EU -North Macedonia Agreement which eliminates only the ad valorem  
part of the duty) (Article 1 of Annex IIA ).10 Annex IIA also temporar ily suspends customs duties 
within the limits of tariff rate quotas  (TRQs) provided by the U K for certain wine products originating 
in North Macedonia  (Table A2.1  provides details on  TRQs applied by the UK under the Agreement ). 
Upon the expiry of the five years the preferential arrangements for these products shall revert to 
those provided for by  the Agreement . The UK may, with six months prior written notice to North 
 
7 As noted by North Macedonia, association stage is relevant for its accession process to the EU and is 
not incorporated into the Agreement.  
8 European Commission, The Comb ined Nomenclature . Viewed at: 
https://ec.europa.eu/taxation_customs/business/calculation -customs -duties/customs -tariff/combine d-
nomenclature_en  
9 Paragraph 5(c) of Annex I to the UK -North Macedonia Agreement.  
10 Edible vegetables and certain roots and tubers; and edible fruits and nuts, peel of citrus fruit or 
melons.  WT/REG438/1  
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  Macedonia (or any other period agreed by the Parties), extend the duration of Annex IIA for a period 
deemed appropriate.  
3.4.  The Agreement does not incorporate Annex I of the Protocol 1 on textile and clothing products 
that provided for exemptions on the immediate elimination of customs duties for products imported 
into North Macedonia . Similarly, Protocol 2 on steel products of the incorporated Agreement was 
modified so that c ustoms duties by North Macedonia are abolished on the date of entry into force of 
the Agreement (instead of progressive elimination under the EU -North Macedonia Agreement) . 
3.1.3   Liberalization schedule  
3.5.  The provisions governing the liberalization schedule agreed by the Parties in the EU -North 
Macedonia  Agreement distinguish between less sensitive industrial goods, sensitive industrial goods, 
agricultural goods, and fish and fishery products, under d ifferent timeframes . All transition periods 
ended,  and tariff liberalization was fully implemented  before the UK -North Macedonia Agreement 
entered into force . 
3.6.  Customs duties were terminated by the UK upon entry into force of the incorporated  Agreement 
on industrial, agricultural (except those under Sectio n 3.1. 3.1 below) and fish and fisheries products 
(other than those in Annex V(a)11); and progressively on industrial goods imported by North 
Macedonia listed in Annexes I and II of the incorporated  Agreement over 10 years (thus, 2011) . No 
new timeframe for  further liberalization was provided for imports into North Macedonia of agricultural 
products listed in Annexes IV(b) and IV(c), replaced under the Agreement by fixed applicable duties.  
3.1.3.1   United  Kingdom  
3.7.  The UK's applied tariff in 2021 consisted of 9,494 tar iff lines  at the eight -digit level . 90.7 % of 
tariffs  had ad valorem  duties , followed by  specific duties for  6.82%, compound rates for 2.42 % and 
mixed duties for 0.04% of the tariff . A comparison between t ariff elimination commitments by the 
UK under the Agreement  and the corresponding MFN tariffs applicable is shown in Table 3.1.  
3.8.  In 2021, the UK applied duty -free tariff s on an MFN basis  on 4,462 lines, representing 47 % of 
its tariff, and corresponding to 54.3 % of its imports from North Macedonia during th e 
period  2018-20. Under the UK -North Macedonia Agreement, an additional 4,817 lines were duty-free 
for imports from North Macedonia  in 2021 . Thus, 97.7 % of the UK's tariff  is duty-free, corresponding 
to 99.9 % of its imports from North Macedonia. 215 tariff  lines (2.3% of the tariff) , under which 0.1 % 
of imports entered during 2018 -20, remain dutiable . In comparison, 252 tariff lines of the EU remain 
dutiable for imports from North Macedonia in 2021, representing 2.7 % of imports from North 
Macedonia into the  EU. 
Table 3.1 United Kingdom : Tariff elimination commitments under the Agreement and 
corresponding average  trade  
Duty phase -out 
period  Tariff lines in UK's 
tariff schedule  UK's imports from North Macedonia  (2018 -20)a 
Number  % Value (USD  million )b % 
2021 (MFN)  4,462  47.0 75.4 54.3 
2021 4,817  50.7 63.1 45.6 
Remain dutiable  215 2.3 0.2 0.1 
Total 9,494  100.0  138.7  100.0  
a Import coverage is for HS chapters 1 -97. 
b  The import values were reported in GBP and converted into USD using the exchange rates of 
0.749531540259847(2018), 0.783445110011929 (2019) and 0.779999576697153 (2020).  
Note:  Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS 2017 nomenclat ure. 
Source:  WTO estimates based on data provided by UK.  
 
11 As reported by the Parties, products listed in the incorporated Annex V(a) of the EU -North Macedonia 
Agreement are still subject to the customs duties provided for in "Year 3" when imported to the UK from 
North  Macedonia.  WT/REG438/1  
- 15 - 
  3.9.  Table 3.2 illustrates the UK's tariff elimination by HS Section under the Agreement . The 
215 lines excluded from tariff elimination are found in HS Section s I (live animals and animal 
products) and IV ( prepared foodstuffs ; beverages, spirits and vinegar ; tobacco and manufactured 
tobacco substitutes) . The Sections correspond to HS Chapters 1 -3, 17, and 22 (Chart 3.1) . With the 
exception of Chapter 3 (fish and crustacean products), for wh ich the average preferential rate applied 
to imports from North Macedonia is half the MFN rate (5.4 % compared to 10.6 %) no further 
preferences are provided for the other Chapters (1, 2, 17 and 22) in which duties remain in force ; 
average tariff rates for t hese chapters range from 10 -30%.12 
Table 3.2 United Kingdom : Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2021  
Duty Free Lines  under  
the Agreement (2021)  Remain 
Dutiable  Avg. Dutiable Tariff  Avg. 
Tariff 
(%) No. of 
lines  Duty - 
free 
lines  
I 8.9 956 109 788 59 8.0 
II 4.4 554 213 341   
III 4.8 129 30 99   
IV 12.9 869 119 594 156 23.3 
V 0.4 231 202 29   
VI 2.7 1,226  550 676   
VII 3.7 301 86 215   
VIII 1.4 130 73 57   
IX 1.1 235 189 46   
X 0.0 195 195    
XI 7.0 1,149  243 906   
XII 7.3 106 17 89   
XIII 2.0 234 162 72   
XIV 0.5 58 47 11   
XV 0.6 955 804 151   
XVI 0.7 1,338  981 357   
XVII 3.7 286 121 165   
XVIII 0.6 299 218 81   
XIX 1.4 22 7 15   
XX 1.4 214 89 125   
XXI 0.0 7 7    
Total  3.8 9,494  4,462  4,817  215 9.8 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of averages, 
specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rate for the entire year is used for the 
calculation . The products classifie d beyond the HS 8 -digit level are counted once and their tariff rates 
are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by the UK.  
 
12 For lines excluded from tariff liberalization under the Agreement, the MFN rate has  been used to 
calculate average duties on trade between the Parties.  WT/REG438/1  
- 16 - 
  Chart 3.1 United Kingdom : Average of dutiable rates, by HS Chapter  
 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of averages, 
specific rates are excluded, and the ad valorem  part of alternate rates are included . 
For the tariff lines subject to seasonal duties, the average rate for the enti re year is used for the 
calculation . The products classified beyond the HS 8 -digit level are counted once and their tariff rates 
are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by the UK.  
3.1.3.2   North Macedonia  
3.10.  North Macedonia's a pplied tariffs in 2021 consisted of a total of 9,892 lines  at the 10 -digit 
level. 96.8 % of the tariff were subject to  were ad valorem  rates, followed by 3.14 % with mixed 
duties and 0.02 % with compound rates.  
3.11.  Table 3.3 shows a comparison between tariff elim ination commitments by North Macedonia 
under the Agreement and its corresponding MFN applied tariffs . In 2021 3,953 lines in North 
Macedonia's tariff were duty free on an MFN basis corresponding to 81.9 % of its total imports from 
the UK during the period 2018 -20. Under the Agreement, an additional 4,994 lines were duty-free 
in 2021 . 945 lines (9.6% of the tariff) remained dutiable, under which  0.1% of imports from North 
Macedonia  entered the UK . 
Table 3.3 North Macedonia : Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in North 
Macedonia 's 
tariff 
schedule  Value of North 
Macedonia 's imports 
from the UK  
(201 8-2020 )a 
USD million  % of North 
Macedonia 's total 
imports from  
the UK  
(201 8-2020 ) 
2021 (MFN)  3,953  40.0 781,852.4  81.9 
2021 4,994  50.5 171,826.0  18.0 
Remain Dutiable  945  9.6 480.7  0.1 
Total 9,892  100.0 954,159.1  100.0 
a Import coverage is from HS chapters 1 -97. 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by North Macedonia authorities and the WTO -IDB. 
 0%5%10%15%20%25%30%35%
01 02 03 17 22
HS ChapterPreferential MFNAverage Duty RateWT/REG438/1  
- 17 - 
  3.12.  North Macedonia's tariff elimination under the Agreement is detailed in Table 3.4 . The 945 
lines excluded from tariff elimination are agricultural products in HS Sections I ( live animals and 
animal products), II ( vegetable products), III ( animal and vegeta ble fats and oils, etc.), IV ( prepared 
foodstuffs ; beverages, spirits and vinegar ; tobacco and manufactured tobacco substitutes), and one 
line in Section VI ( products of the chemicals and allied industries) . The vast majority are 
concentrated in Section IV . Average dutiable tariff range between 2.0 % for Section VI to 37.8 % for 
Section II . While tariffs remain for a number of Chapters (1-4, 7-12, 15 -22, 23 and 35 ), they are 
lower for imports from the UK than MFN rates for half of the 20 Chapters for which ta riffs remain 
(Chart 3.2) . Tariff rates remaining for imports from the UK range from 2 % for Chapter  35 
(albuminoidal substances, modified starches, glues and enzymes) to 55 % for Chapter 11 covering 
products of the milling industry ; malt; starches ; inulin; wheat gluten .13 
Table 3.4 North Macedonia : Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% Number  
of lines  Duty -free 
lines 
under the  
MFN 2021  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final Tariff  
(Dutiable)  
2021  
I 9.9 969 472 302 195 27.7 
II 15.3 594 180 266 148 37.8 
III 3.2 129 94 25 10 23.3 
IV 24.2 928 193 144 591 32.5 
V 5.7 232 89 143   
VI 2.7 1,325  647 677 1 2.0 
VII 4.7 328 98 230   
VIII 10.0 133 17 116   
IX 2.9 240 184 56   
X 1.6 201 172 29   
XI 10.5 1,149  239 910   
XII 20.4 109  109   
XIII 11.0 248 10 238   
XIV 10.3 60 9 51   
XV 4.0 967 587 380   
XVI 5.5 1,416  668 748   
XVII 6.4 302 70 232   
XVIII 3.3 306 169 137   
XIX 20.1 22  22   
XX 9.3 227 55 172   
XXI 7.0 7  7   
Total 8.6 9,892  3,953  4,994 945 32.2 
- contains specific rates only.  
Note:  For the tariff lines subject to TRQs only the out -of-quota duty is included in the tariff -related 
calculations and for the calculation of averages, specific rates are excluded.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by North Macedonia's authorities.  
 
13 For lines excluded from tariff liberalization under the Agreement, the MFN rate has been used to 
calculate average duties on trade between the Parties.  WT/REG438/1  
- 18 - 
  Chart 3.2 North Macedonia : Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS 2017 nomenclature . 
Tariff lines subject to in -quota rates are excluded in the computation . 
Source:  WTO estimates based on data provided by North Macedonia.  
3.1.4   Tariff rate quotas  
3.13.  Some of the market access commitments by the Parties are in the form of tariff rate quotas 
(TQRs) . Under modifications to Annex IV(b), the Parties indicate that the tariff quota volumes in the 
Agreement were resized to 13.62 % of the corresponding quota volumes in the EU -North Macedonia 
Agreement in e ffect when it ceased to apply to the UK . Imports of some agricultural products  and 
fish and fisheries products originating in the UK are subject to zero -duty tariff within TRQs  in North 
Macedonia  (Annexes IV(b), IV(c) and V( b)14 of the incorporated  Agreeme nt, as modified under the 
Agreement) . For processed agricultural goods, TRQs under Protocol 3 , as modified , apply  (See 
Table  A2.1 for further details on TRQs) . 
3.14.  Under the Additional Protocol on certain wines, wines names, spirits and aromatised drinks, 
as incorporated, both Parties grant preferential zero -duty treatment  within TRQs, on condition that 
no subsidies shall be paid on exports of these quantities by the other Party . TRQs for certain wines 
are laid out in Annex I of the incorporated Additional Prot ocol, as modified under Annex  I of the 
Agreement.  
3.15.  Annex 2 of the factual presentation  sets out both Parties' TRQs under the Agreement . The UK 
scheduled TRQs on products from HS Chapters 01, 02, 17 and 22 . North Macedonia's products 
subject to TRQs are under HS Chapters 02, 03, 04, 07, 15, 16, 17, 18, 19, 20, 21, 22, and 24.  
3.2  Rules of origin  
3.16.  Annex II of the Agreement replaces Protocol 4  of the EU -North Macedonia Agreement  
concerning the definition of 'originat ing products ' and methods of administrative cooperation . 
Products originating in the territories of Ceuta and Melilla are not considered to be products  
originating in the EU for the purposes of this Protocol  (Article 38) . Annex B  on the Principality of 
Andorra confirms that products originating in the Principality of Andorra, meeting the conditions of 
Articles 3(7)( b)(ii) and 4(5)(b)(ii) of the Protocol 4, and  falling within Chapters 25 -97 of the 
Harmonized System shall be accepted by the Parties as origina ting in the EU . Annex C applies 
corresponding  provisions concerning the Republic of San Marino , excluding the limitation to 
Chapters  25-97 of the Harmonized System . 
 
14 Referred to as "Annex V(c)" in paragraph 14 of Annex I to the UK -North Macedonia Agreement.  
0102030405060
1 2 3 4 7 8 9 10 11 12 15 16 17 18 19 20 21 22 24 35Average Duty Rate
HS Chapters Preferential MFNWT/REG438/1  
- 19 - 
  3.17.  A product qualifies as originating  when it : 
a. is wholly obtained in a Party as defined in Article 5 of Protocol 4 ; or 
b. is obtained in a Party, incorporating materials which have not been wholly obtained there, 
provided that such materials have undergone sufficient working or processing in a Party, 
within the meaning of Article 6 of Protocol 4 . Accordin gly, products which are not wholly 
obtained shall be considered as sufficiently worked or processed when they meet the 
conditions set out in incorporated  Annex II to Protocol 4 . 
3.18.  The Protocol incorporates Annexes I to IV(b) of Appendix I to the Regio nal Convention on 
pan-Euro-Mediterranean preferential rules of origin into the Agreement, with some modifications . 
With regard to cumulation of materials , products shall be considered as originating in one of the 
Parties if they are obtained there, incorpo rating materials originating in the other Party, Switzerland 
(including Liechtenstein), Iceland, Norway, Türkiye, the European Union, or countries referred to in 
Annex A of the Protocol, provided that the working or processing carried out in the Party  goes beyond 
the operations referred to in  Article 7 . When this latter condition is not met, products shall be 
considered as originating in the Party only where the value added there is greater than the value of 
the materials used that are originating in any of  the other countries . If this is not so, the product 
obtained is considered as originating in the country which accounts for the highest value of 
originating materials used in the manufacture in the Party . Working or processing carried out in 
Iceland, Norw ay, or the European Union is considered as having been carried out in the UK when 
the products obtained undergo sufficient working or processing in the UK that goes beyond the 
operations referred to in Article 7 . Cumulation of EU content will be applied pr ovided that the UK, 
North Macedonia and the EU have arrangements on administrative cooperation ensuring the correct 
implementation of Articles 3 and 4 of Protocol 4, respectively . The Parties indicate that  such 
conditions have been met .15 Further  requirements include materials and products having acquired 
originating status by the application of rules of origin that are identical to those in the Protocol as 
well as notices indicating the fulfilment of the necessary requirements to apply cumulation  having 
been published by the Parties . If certain conditions are not met, cumulation of origin for certain 
products listed in Article 37 of Protocol 416 to the Agreement is permitted only with the EU.17 
3.19.  Provisions governing wholly obtained products, sufficiently worked or processed products and 
insufficient working or processing are similar to th ose in the incorporated Agreement . The absorption 
principle granting originating status to a non -originating material by virtue of being incorporate d in 
a product with originating status, as well as a tolerance  provision for non -originating materials of up 
to 10% of the ex -works price of a product , are maintained.18 
3.20.  One of the  change s to Protocol 4 of the EU -North Macedonia Agreement is in the provisi ons 
on the Principl e of Territoriality  (Article 12 ): the origin status of a product is not affected by working 
or processing done outside the UK or North Macedonia  on materials exported from the UK or North 
Macedonia and subsequently re -imported there, provided that (i) the materials are wholly obtained 
in the UK or North Macedonia  or have undergone working or processing beyond the operations 
referred to in Article 7 prior to being exported, and (ii) it can be demonstrated that the re -imported 
goods have been obtained by working or processing the exported materials and the total added 
value outside the UK or North Macedonia  does not exceed 10 % of the ex -works price of the end 
product . 
3.21.  Authorization of approved exporters is permitted by the Agreemen t (Article 23 of Protocol 4) 
as in the incorporated Agreement . 
 
15 The UK's notice of fulfilment of cumulation with trading partners (updated to 13 October 2022) is 
available at: https://www.gov.uk/government/publications/notice -of-fulfilment -from-the-united -kingdom -on-
cumulation -with-trading -partners -december -2020/notice -of-fulfilment -from-the-united -kingdom -on-
cumulation -with-trading -partners -31-december -2020. 
16 As set out in Annex II to the UK -North Macedonia Agreement.  
17 The products include certain sugar confectionary, chocolate, cocoa powder, malt extract and 
preparations based on coffee or tea (under HS Chapters 17, 18, 1 9, 21 and 33).  
18 The tolerance level for textiles and clothing is up to 10 % of the total weight of all the basic textiles 
materials used.  WT/REG438/1  
- 20 - 
  3.22.  With regard to administrative cooperation (Title VI  of Protocol 4 ), as under Protocol 4 of the 
EU-North Macedonia Agreement , except in exceptional circumstances,  Article 33(6)  permits the 
denia l of preferential treatment if there is no response to a request for verification of proof of origin 
within 10 months of the request, in cases of reasonable doubt . Any disputes which cannot be 
resolved between the customs authorities requesting a verificat ion and customs authorities 
responsible for the verification shall be submitted to the Partnership, Trade and Cooperation Council.  
3.3  Export duties and charges, and quantitative restrictions  
3.23.  The Agreement incorporates the provisions of Article 20 of the incorporated Agreement on 
export duties and charges . Both Parties shall abolish any customs duties on exports and charges 
having equivalent effect, as well as abolish between themselves any qua ntitative restrictions on 
exports and measures having equivalent effect . Article 38 permits exceptional measures in cases of 
critical shortage, or threat thereof, of foodstuffs or other essential products, or where the situation 
gives rise to major difficu lties for one of the exporting Part ies. Additionally, the Agreement shall not 
preclude prohibitions or restrictions on exports of goods in transit justified on grounds of public 
morality, public policy or public security  (Article 41) . 
3.4  Regulatory provisions  on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.24.  There is no provision on Sanitary and Phytosanitary measures in the Agreement . Article 9(p) 
of Annex I of the Agreement specifies that the provisions of Article 100 of the incorporated 
Agreem ent on the gradual harmonization of veterinary and phytosanitary legislation with 
EU standards are not included.  
3.4.1.2   Technical barriers to trade  
3.25.  Article 73 of the incorporated Agreement is modified under the  Agreement . Provisions on the 
necessity for both Part ies to promote and gradually achieve conformity with EU technical regulations 
and EU standardisation, metrology, accreditation, and conformity assessments are removed . 
Article 73.2 maintains that the Parties shall seek to foster the development of quality infrastructure19 
on standardisation, metrology, accreditation, and conformity assessment , and promote participation 
in the work of specialised European organisations.20 
3.4.2   Safeguard mechanisms  
3.4.2.1   Global safeguards  
3.26.  There are no specific  references  to global safeg uards . 
3.4.2.2   Bilateral safeguards  
3.27.  The Agreement incorporates the provisions of Article 37 of the EU -North Macedonia 
Agreement on a general safeguard clause with no modification . The importing Party  may take 
appropriate measures where any product of the other Party is being imported in such increased 
quantities and under such conditions as to cause  or threat en to cause  (i) serious injury to the 
domestic industry of like or directly competitive produc ts, or (ii) serious disturbances in any sector 
of the economy or difficulties which could bring about serious deterioration in the economic situation 
 
19 As clarified by the UK, this means aiding the partner country to improve its framework to implement 
standardisation,  metrology, accreditation and conformity assessment. According to North Macedonia, this 
provision refers to "respecting Agreement on technical regulation within the WTO and developments within 
(CEN, CENELEC, ETSI, EA, WELMEC, EUROMED, etc.) to the extent t hat both Parties are either full associates 
or affiliates".  
20 These are CEN (European Committee for Standardization), CENELEC (European Electrotechnical 
Committee for Standardization), ETSI (European Telecommunications Standards Institute), EA (European 
Co-operation for Accreditation), WELMEC (European Co -Operation in Legal Metrology), EUROMED 
(Euro -Mediterranean Partnership), etc.  WT/REG438/1  
- 21 - 
  of a region of the importing Party . The measures shall not exceed what is necessary to remedy the 
difficul ties which have arisen,  and priority must be given to  measures  which  least disturb the 
functioning of the Agreement . They shall not be taken for more than one year, or three years in very 
exceptional circumstances . For a period of at least  three years afte r the expiration of a measure, no 
safeguard measure shall be applied to the import of the same product . Forthwith  precautionary 
measures can be applied in exceptional and critical circumstances  (incorporated Article 37.4) . 
3.28.  In most cases, ex cept under exceptional circumstances , before taking measures, the Parties 
must provide relevant information to the Partnership, Trade and Cooperation Committee  (replac ing 
the Stabilisation and Association Committee, see section 5.5) and seek a solution acceptable for 
both as soon as possible  or cases in which precautionary measures are applied . If the Co mmittee  or 
the exporting Party has not taken a decision putting an end to difficulties or  no other  satisfactory 
solution has been reached within 30 days of the matter being referred to the C ommittee , the 
importing Party may adopt appropriate measures . In exceptional and critical circumstances, which 
make prior information or examination impossible, the Party may  apply forthwith precautionary 
measures neces sary to deal with the situation and shall inform the other Party immediately thereof.  
3.29.  The safeguard measures shall be notified immediately to the Partnership, Trade and 
Cooperation Co mmittee  and be subject to periodic consultations with a view to establish ing a 
timetable for their abolition . The measures shall contain clear elements progressively leading to their 
elimination at the end of the set period.  
3.4.2.3   Special safeguards  
3.30.  Article 30 of the incorporated Agreement is incorporated as such in to the Agreement . It sets 
out that notwithstanding provisions of Article 37, given the particular sensitivity of the agricultural 
and fisheries markets, if imports of products originating in one of the Parties subject to concessions 
granted under Chapter II on agriculture a nd fisheries cause serious disturbance to the Parties' 
markets or domestic regulatory mechanisms, both Parties shall immediately enter into consultations 
to find an appropriate solution . Pending the solution, the Party may take appropriate necessary 
measur es. 
3.4.3   Anti-dumping and countervailing measures  
3.31.  The rules on anti -dumping are addressed under Article 36 of the incorporated Agreement . 
The Parties can take appropriate measures against a dumping practice in accordance with the 
Agreement on Implementation of Article V I of the G ATT 1994 and their own internal legislation . As 
soon as the authorities of the importing  Party initiate a dumping inve stigation, the Partnership, Trade 
and Cooperation Co uncil shall be informed . When no end has been put to the dumping within the 
meaning of Article VI  of the GATT  or no other  satisfactory solution has been reached within 30 days 
of the  matter be ing referred  to the  Council, the importing Party can adopt measure s. 
3.32.  The Agreement does not contain provisions on countervailing measures.  
3.4.4   Subsidies and State-aid 
3.33.  The Agreement does not include any specific provision on subsidies or State-aid, except for 
incorporated Article 69 on competition and other economic provisions . Under paragraph 1 of 
Article  69, any public aid which distorts or threatens to distort competition by favouring certain 
undertakings or certain products is deemed as incompatible with the proper functioning of the 
Agreement . This provision does not apply to agricultural and fisheries products (Article 69.4).  
3.4.5   Customs -related procedures  
3.34.  The p art of Article 88.1 of the incorporated Agreement that relates to achiev ing the 
approximation of the c ustoms system of North Macedonia to that of the EU  is removed from the 
Agreement . Customs cooperation under Article 88.2 of the incorporated Agreement shall include in 
particular : the exchange of information , including on the methods of investigation ; the development 
of cross -border infrastructure between the Parties ; the possibility of interconnection between the 
transit systems of the Parties as well as the adoption and use of the Single Administrative WT/REG438/1  
- 22 - 
  Document21; the simplification of inspection and form alities for the carriage of goods ; and support 
for the introduction of modern customs information systems.  
3.35.  Title VI of Protocol 4 on originating products and methods of administrative cooperation sets 
out provisions on customs cooperation regarding rules o f origin . As per Articles 32 and 33, the 
customs authorities of the Parties  shall provide each other with relevant information and assist each 
other in checking the authenticity of movement certificates and origin declarations.  
3.36.  Protocol 5, as incorporated,  governs mutual administrative assistance in customs matters, 
except for assistance to recover duties, taxes or fines , which is not covered by this Protocol 
(Article  2.3). The Protocol lays out provisions for assistance on request and spontaneous assistanc e. 
Exceptions to the obligation to provide assistance are also incorporated : assistance may be refused 
or may be subject to the satisfaction of certain conditions or requirements in cases where a Party 
thinks that assistance would i) be likely to prejudice  its sovereignty ; ii) be likely to prejudice public 
policy, security or other essential interests ; or iii) violate an industrial, commercial or professional 
secret (Article 9) . Implementation of this Protocol shall be entrusted to the customs authorities of 
both Parties  which shall decide on all practical measures and arrangements necessary for its 
application, taking into consideration the rules in force , in particular in the fie ld of data protection 
(Article 13).  
3.4.6   Other regulations  
3.5  Sector -specific provisions on trade in goods  
3.5.1    Agriculture and certain wine  
3.37.  Annex IIA of the Agreement grants additional temporary preferential treatment by the United 
Kingdom to North Macedonia for cert ain agricultural and wine products . These arrangements shall 
expire 5 years after the date of entry into force of the Agreement . The UK may, with 6 months prior 
written notice to North Macedonia (or other agreed -upon notice period), extend the duration for  
such period as it deems appropriate (Article 3 of Annex IIA) . The Appendix contains the table of 
preferential arrangements for wine of fresh grapes, of an actual alcoholic strength by volume not 
exceeding 15 % volume, other than sparkling wine.  
3.5.2   Textile and clothing products  
3.38.  The Agreement incorporates the provisions of Protocol 1 of the EU -North Macedonia 
Agreement on textile and clothing products, as modified under Annex I of the Agreement . Textile 
products falling within Chapter 50 to 63 of the Combined Nomenclature and originating in 
North  Macedonia or the United Kingdom will enter into the other Party free of customs duties . The 
exceptions to the abolition of EU customs duties under the EU -North Macedonia Agreement are not 
incorporated into the  Agreement . 
3.5.3   Steel products  
3.39.  Protocol 2 applies specific regulations to steel products . As for textile and clothing products, 
both Parties  shall abolish customs duties on imports of steel products, while the EU -North Macedonia 
Agreement implemented a progres sive reduction of EU customs duties o n products originating in 
North Macedonia . Article 5 provides that the Parties shall address promptly any structural 
weaknesses of their steel sector to ensure the global competitiveness of their industry . The Parties 
also recognize the need for an administrative procedure having as its purpose the rapid provision of 
information on the trend in trade flows originating in North Macedonia in order to increase 
transparency and to avoid possible diversions of trade . To this end, the Parties establish a 
double -checking system to exchange statistical information on export and surveillance documents 
(the provisions of the introduction of such system are laid out in Annex I of Protocol 2, unchanged 
from the incorporated Protocol 2). 
 
21 Further information on the Single Administrative Document can be found at: European Commission, 
The single administrative doc ument.  Viewed at: https://ec.europa.eu/taxation_customs/single -administrative -
document -sad_en . WT/REG438/1  
- 23 - 
  4  PROVISIONS ON TRADE IN SERVICES  
4.1.  The Agreement incorporates , with modifications , provisions  on trade in services and investment 
as in Title V of the EU-North Macedonia Agreement22, which is divided into five Chapters : disciplines 
on movement of workers ; establishment ; supply of services ; current payments and movement of 
capital ; and general provisions . Such provisions are made part of the Agreement and apply, mutatis  
mutandis23, subject to modifications provided for in Annex I to the Agreement, w hich are 
summarised  in Box 4.1 below.  
Box 4.1 Overview of modifications to Title V of the EU - North Macedonia Agreement  
Chapters of the EU -North Macedonia Agreement  Modified provisions of the EU -North 
Macedoni a Agreement through  
Annex I to the Agreement  
Chapter I:  Movement of workers  Art. 4 5(1) Not incorporated.  
  Art. 46  Modified.  
Chapter II:  Establishment  Art. 48  Modified.  
Chapter III:  Supply of services  Art. 55  Modified.  
  Art. 56  Modified.  
  Art. 57  Modified.  
Chapter IV:  Current payments and movement of capital   Art. 60  Not incorporated.  
Chapter V:  General provisions  Art. 67A  New.  
Source:  WTO Secretariat based on the Agreement.  
4.1 Scope and definitions  
4.2.   The Agreement incorporates the provisions of Title V ( movement of workers, establishment, 
supply of services, capital), which do not apply to activities that in the territory of either Party are 
connected, even occasionally, with the exercise of official autho rity (incorporated Article 61.2) . In 
addition, the Parties remain free to apply their laws and regulations regarding entry and stay, 
employment, working conditions, establishment of natural persons and supply of services, provided 
that, in so doing, they d o not apply them in such a manner as to nullify or impair the benefits 
accruing to any Party under the terms of the Agreement (incorporated Article 62).  
4.3.  The Agreement incorporates without modifications Article 63 that states that companies which 
are contro lled and exclusively owned jointly by the Parties' companies or nationals are covered by 
the provisions of Title V.  Further to  incorporated Article 47, a "company" is defined as a company  if 
it is set up in accordance with the laws of the respective Party and has its registered office or central 
administration or principal place of business in the territory of that Party . The provisions of 
Chapters  II and III (establishment and supply of services, accordingly) apply only to nationals of 
one of the Parties . 
4.4.  Through incorporated Article 4824, the Agreement  provides for MFN and national treatment 
upon entry into force, while also maintaining some exceptions and/or restrictions in incorporated 
Articles 49 to 51 . In particular, the incorporated Agreement's provis ions on establishment do not 
apply to air transport services ; inland waterways transport services and maritime cabotage services . 
The Stabilization and Association Council may make recommendations for improving establishment 
and operations of these sectors (incorporated Article 50).  
 
22 For more details, please refer to document WT/REG129/5/Rev.1.  
23 Article 2 of the Agreement clarifies that “ mutatis mutandis ” means with the technical changes 
necessary to apply the EU -North Macedonia Agreement as if it had been concluded between the 
United  Kingdom and North Macedonia, taking into account the object and purpose of the Agreement.  
24 Article 48 of the EU -North Macedonia has been incorporated with modifications that are described in 
section 4.4.4 of this factual presentation.  WT/REG438/1  
- 24 - 
  4.5.  Incorporated Chapter III on the supply of services does not provide for immediate liberalization 
but rather establishes a progressive process . Covering modes 1, 2 and 4, the Chapter also contains 
a standstill obligation .25 
4.6.  The Agreement also incorporates the structure of the EU -North Macedonia Agreement, which 
follows neither a typical "positive", "negative" or "hybrid" list approach . There are no schedules of 
commitments or lists of reservations for existing or future non -conforming measures, thus 
liberalization under the incorporated Agreement covers all sectors and all modes of supply and is 
based on the principle of the approximation of the legislation of North Macedonia to that of the EU .26 
4.7.  Notwithstanding th at the Agreement does not commit North Macedonia to approximate its 
legislation to that of the UK, recognising the alignment of the ir legislation as a result of the EU -North 
Macedonia Agreement, the Parties agree to continue the alignment to secure operati on of the 
following incorporated provisions : Article 44 (Chapter I, movement of workers) ; Articles 48, 49(1) 
and 53 (Chapter II, establishment) ; and Articles 55, 56(1)27 and 5728 (Chapter III, supply of 
services).  
4.8.  It is clarified that if  a Party considers that the necessary level of alignment is no longer reached, 
it has the right to request consultations to resolve the matter . In case the raised issue is not resolved, 
a Party may suspend the operation of the provisions mentioned above  and instead offer the  services 
and services providers of the other Party treatment no less favourable than that accorded to like 
services and service suppliers of any other country . Preferential treatment granted by either Party 
to the service suppliers of a third party,  consistent with the GATS , is excluded.  
4.2  Denial of benefits  
4.9.  The Agreement does not include a denial of benefits provision per se  but incorporates Article  47 
of the EU -North Macedonia Agreement  under which  a Party may deny the benefits under 
incorporated Tit le V to a company having only its registered office in a Party's territory, unless its 
operations posse ss "a real and continuous link " with the econom y of that Party. 
4.3  General provisions on trade in services  
4.10.  The Agreement incorporates , mutatis  mutandis , the general provisions29 on trade in services 
and establishment of the EU -North Macedonia Agreement that are summarized below but which 
should be also read in conjunction with modifications in Annex I  to the Agreement . 
4.3.1   Market access  
4.11.  Incorporated Title V does not contain any explicit market access obligations, per se , 
comparable to the provisions in Article XVI of the GATS . However, as regards establishment, services 
may be provided by companies from the UK and North Macedonia as from the entry into force of the 
Agreement, except for the supply of air transport, inland waterways transport and maritime cabotage 
services (incorporated Articles 48, 49 and 50) . For the supply of services (covering modes 1,  2, and 
to a certain extent 4), the right to provide servic es is granted progressively in accordance with the 
provisions of the incorporated Chapter III of Title V.  As reported by the Parties, no bilateral progress 
has been made, and the Parties follow their respective WTO Schedules of specific commitments in 
services. 
4.3.2   National treatment and MFN  
4.12.  Further to incorporated Article 48, the Parties agree to grant MFN and national treatment for 
establishment of  companies from the Parties , and the operation of their subsidiaries and branches 
 
25 More details are provided below in section 4.3.3 of th is factual presentation.  
26 For more details, please refer to Section III.A, document WT/REG129/5/Rev.1.  
27 Articles 55 and 56 of the EU -North Macedonia have been incorporated with modifications that are 
described further in section 4.4.3 of this factual pre sentation.  
28 Article 57 of the EU -North Macedonia has been incorporated with modifications that are described 
further in section 4.6.2 this factual presentation.  
29 For more details, please refer to Section III.C, document WT/REG129/5/Rev.1.  WT/REG438/1  
- 25 - 
  as of the entry into force of t he Agreement . Under the incorporated Agreement, t here is no 
corresponding provision to grant MFN and national treatment for the supply of services.  
4.3.3   Cross -border trade in services  
4.13.  The Agreement incorporate s with modifications Chapter III  of the EU -North Mac edonia 
Agreemen t, which appl ies to the supply of services . Under its provisions,  the Parties agree to take 
the necessary steps to allow progressively the supply of services by a company from the UK or from 
North Macedonia or their nationals who are establi shed in a Party other than that of the person for 
whom the services are intended ( incorporated Article 55.1) . The supply of services therefore covers 
modes 1, 2, and 4 . As from the second stage of the transition period, the Partnership, Trade and 
Cooperation Council  shall take measures necessary to implement progressively th e liberalization of 
trade in services between the Parties  (incorporated Article 55.3  with modificati ons30). According to 
the Parties, no progress has been made in further progressive liberalization of the supply of services.  
4.14.  The incorporated Agreement also contains a standstill clause in which the Parties commit  not 
to take any measure or action which would render the conditions for the supply of services by their 
nationals or by companies established in a Party other than that of the person for whom the ser vices 
are intended, significantly more restrictive as compared to the situation on 31 March  2004.31 If one 
Party believes that the other has introduced such restrictive measures it may request consultations 
with the other Party  (incorporated Article 56) . 
4.15.  The Agreement also incorporates , with modifications , special provisions that cover the supply 
of transport services, in particular inland transport and international maritime transport, as described 
in section 4.6.2 below.  
4.3.4   Establishment  
4.16.  The Agreement incorp orates with modifications Chapter II of Title V that sets out the 
disciplines on establishment , including establishment related to trade in goods . For companies from 
either Part y, establishment means the right to take up economic activities by setting up subsidiaries 
and branches in the other Party ( incorporated Article 47.d.ii) . For nationals from either Part y, 
establishment means the right to set up undertakings, in particular c ompanies, which they effectively 
control ( incorporated Article 47.d.i) . Self-employment and business undertakings by nationals shall 
not extend to seeking or taking up employment in the labour market or confer a right of access to 
the labour market of anot her Party . The provisions on establishment do not apply to those who are 
not exclusively self -employed . The incorporated Agreement's provisions on establishment go beyond 
the GATS definition of mode 3, as it also covers the establishment of companies produ cing goods.  
4.17.  Further to the incorporated Article 48.4  with modifications32, the Parties agree to examine 
whether to extend the commitments on the establishment of companies to nationals of both Parties 
to include also economic activities as self -employed pe rsons.  
4.18.  The Agreement incorporates a standstill clause by North Macedonia not to adopt any new 
regulations or measures which introduces discrimination against the establishment of  UK companies 
in its territory or in respect of their operation once establish ed, by comparison with its own 
companies ( incorporated Article 48.2).  
4.19.  The Agreement incorporates the provisions of Article 51, which clarifies that n otwithstanding 
the commitments on establishment, a Party may apply particular rules concerning the establishment 
and operation in its territor y of branches of companies of the other Party not incorporated in its 
territory Party, if such rules are justified by legal or techn ical differences between such branches 
and branches of companies incorporated in its territory, or, as regards financial services, for 
 
30 Under the Agr eement, in the incorporated Article 55.3, the reference to the progress achieved by the 
Parties in the approximation of their laws has not been incorporated (para. 6(d), Annex I to the Agreement).  
31 The date has been specified further to modifications set out in paragraphs 6(e) and (f) of Annex I to 
the Agreement.  
32 Under the Agreement, in the incorporated Article 48.4, the words "relevant European Court of Justice 
case law, and the" have not been incorporated. (para. 6(c), Annex I to the Agreement).  WT/REG438/1  
- 26 - 
  prudential reasons . The difference in treatment shall however not go beyond what is strictly 
necessary as a result of suc h legal or technical differences.  
4.20.  The provisions of incorporated Chapter II of Title V ( establishment) do  not apply to air 
transport, inland waterways transport a nd maritime cabotage services ( incorporated Article 50).  
4.3.5   Movement of natural persons  
4.21.  The Agree ment incorporates , with modifications , Chapter I of Title V that regulates the 
movement of workers.  
4.22.  The incorporated provisions provide for non -discrimination based on nationality for nationals  
of a Party who are legally employed in the other Party, as reg ards working conditions, remuneration 
or dismissal . The provisions also provide for access to labour markets for a legally resident spouse 
and children of a worker legally employed in the other Party , with the exception of seasonal workers  
and workers unde r bilateral agreements from North Macedonia (incorporated Article 44 ). The Parties 
agree to examine the granting of other improvements, including facilities for access to professional 
training (incorporated Article 45  with modifications33). 
4.23.  The Agreement incorporates Article 46  with modifications , which provide for rules for the 
coordination of social security systems for workers from North Macedonia and their family members . 
Modifications concern provisions for adding together all periods of ins urance, employment or 
residence completed in the UK and EU Member States34 for the purpose of pensions and annuities 
in respect of old age, invalidity and death and for medical care for workers and family members . 
Under the Agreement it is further clarifie d that the above provision shall not apply unless and until 
the Partnership, Trade and Cooperation Council (i) determines that appropriate data sharing 
arrangements are in place, and (ii) decides to apply the provision, with or without modifications, or 
to replace it . It is also agreed after entry into force of the Agreement, the Partnership, Trade and 
Cooperation Council shall examine any developments in data sharing arrangements between the UK 
and the EU and consider whether these are appropriate to enabl e implementation of the above stated 
provision .35 As reported by the United Kingdom, there has been no update on the matter . Pensions 
and annuities , with the exception of non -contributory benefits,  are to be freely transferable.  
4.24.  The Agreement incorporates the following provisions  in Chapters II ( establishment) and III 
(supply of services)36: 
i. the right granted to companies from one Party  established in the territory of the other 
Party to employ, or have employed by one of its subsidiaries or branches, in 
accordance with the legislation in force in the host country of establishment, 
employees who are nationals from either Party  (incorporated Article 53) ; and 
ii. the temporary movement of natural persons providing the service or who are 
employed by the service provider as key personnel and who seek temporary entry for 
the purpose of negotiating the sale of services or entering into agreements to sell 
services but  are not engaged in making direct sales  to the general public  or in supplying 
services themselves  (incorporated Article 55 .2 with modifications ). 
4.25.  The UK has  horizontal commitments under the  GATS for intra -corporate transfers (ICTs), 
business visitors (BV) an d contractual service suppliers (CSS) subject to  specific  conditions . For 
ICTs, the natural person must work within a juridical person, other than a non -profit making 
organization, established in the territory of a WTO Member and have been employed or been  a 
partner in it for at least the year immediately preceding the date of admission . The natural person 
is temporarily transferred to an establishment (subsidiary, branch, office) of that juridical person to 
provide like services in the territory of the UK. The duration of temporary stay for ICTs is defined by 
 
33 Under the Agreement, the first paragraph of incorporated Article 45, which concerns existing facilities 
for access to employment for workers from North Macedonia accorded by EU Member States under bilateral 
agreements (ratchet clause), and possible conclusion of such bilateral agreements by other EU Member States, 
has not been incorporated (para. 6(a), Annex I to the Agreement).  
34 Paragraph 6(b)(i), Annex I to the Agreement.  
35 Paragraph 6(b)(ii), Annex I to the Agreement.  
36 For further details, see paragraphs 3 2 to 34 in document WT/REG129/5/Rev.1.  WT/REG438/1  
- 27 - 
  UK laws and regulations regarding entry, stay and work . The category of business visitor applies to 
(i) service sellers seeking temporary entry to negotiate the sale of services and (ii) those in a sen ior 
position, within a juridical person, responsible for setting up commercial presence of a service 
provider (but not engaged in direct sales or supplying services) . The duration of temporary stay of 
BVs is defined by  UK laws and regulations regarding ent ry, stay and work . Regarding  CSS, access is 
subject to the following conditions : natural persons are engaged in the supply of a service on a 
temporary basis as employees of a juridical person, who has no commercial presence in the UK . 
Temporary entry and stay are for a period of three months in any 12-month  period . The services 
contract has to be obtained  in a predefined list of activities .37 
4.26.  In the GATS, North Macedonia  has scheduled horizontal commitments on the temporary 
presence of intra -corporate transferees (ICTs) .38 Such ICTs may be granted temporary residence 
clearance for up to three years, renewable upon request for up to two years . For business visitors .39 
the duration of temporary stay in the GATS is  limited to 90 days with the possibility of renewal upon 
request.  
4.4  Liberalization commitments  
4.27.  The Parties incorporate, mutatis  mutandis , liberalization commitments on trade in services 
and establishment in the EU-North Macedonia Agreement .40 Modifications to the incorporated 
Agreement are described in the respective parts of the present factual presentation.  
4.28.  As mentioned in section 4.1 of this factual presentation , there are no s chedules of 
commitments or lists of reservations for existing or f uture non -conforming measures . 
4.29.  Except for financial and  certain types of  transport services41, there are no national treatment 
restrictions in mode 3 ("establishment" under the incorporated Agreement) . Under the incorporated 
Agreement, the Parties may take  measures for prudential reasons, including for the protection of 
investors, depositors, policy holders or persons to whom a fiduciary duty is owed by a financial 
service supplier, or to ensure the integrity and stability of the financial system (incorpora ted 
Article  49.2) . Further, the provision of trade in services through other modes of supply is bound at 
the existing level of restrictiveness and will be progressively liberalized within the prescribed 
transition period.  
4.30.  The sections below compare the Par ties' liberalization commitments under the Agreement and 
the GATS . Tables 4.1 and 4.2 summarize, sometimes in a rather broad manner, specific 
commitments under the Agreement, by sector and sub -sector and compare them with the GATS 
commitments . Improvements  over existing GATS commitments include a reduction in market access 
and/or national treatment limitations, a relaxation of the form of establishment under mode  3, 
and/or additional commitments and/or improved sectoral coverage . Horizontal limitations in t he 
GATS Schedule of Specific Commitments and reservations covering all sectors are not included in 
the tables but are addressed separately . Mode 4 commitments and limitations are, to a large extent, 
 
37 These are: legal services; accounting services; taxation advisory services; architectural services, 
urban planning and landscape architectural services; engineering services, integrated engineering services; 
adverti sing; management consulting services; services related to management consulting; technical testing 
and analysis services; related scientific and technical consulting services; translation services; construction 
services, site investigation work (document S /C/W/380).  
38 Defined as natural persons being temporarily transferred to supply services through commercial 
presence in the territory of FYROM. ICTs are persons occupying senior managerial or executive positions. This 
category also includes specialists – natural persons possessing high or uncommon qualifications or knowledge 
essential for the functioning of the company, which are important to the services that the company supplies, 
and who possesses knowledge of the organization's services, research equipme nt, techniques or management 
(document GATS/SC/138).  
39 Defined as natural persons not based in FYROM, who are engaged in activities related to representing 
a services supplier for the purpose of negotiating for the sale of the services of that supplier. Th ose 
representatives cannot be engaged in making direct sales to the general public or in supplying services 
themselves (document GATS/SC/138).  
40 For further details, see Section III.D in document WT/REG129/5/Rev.1.  
41 As mentioned above, the provisions of t he incorporated Chapter II of Title V (Establishment) do not 
apply to air transport services, inland waterways transport services ad maritime cabotage services 
(incorporated Articles 50 and 51).  WT/REG438/1  
- 28 - 
  also excluded from the tables . The following sections are  to be read in conjunction with the  provisions 
of the incorporated Agreement  and respective modifications introduced by the Agreement.  
4.4.1    United Kingdom  
4.31.  The United Kingdom incorporates, mutatis  mutandis , the liberalization commitments in the 
incorporated Agreement with modifications described  in respective sections of this  factual 
presentation.  
4.4.1.1 MFN and horizontal  commitments  
4.32.  In its GATS commitments the UK has a broad reservation for services considere d public 
utilities at the national or local level, and for types of establishment . Other horizontal restrictions 
apply to mode 4 . Under the incorporated Agreement the "activities that in the territory of either 
Party are connected, even occasionally, with the exercise of official authority" are excluded from its 
scope (incorporated Article 61.2).  
4.33.  Under the GATS, the UK lists a number of MFN exemptions in areas such as audio -visual 
services ; a variety of transport services ; and financial services . A number o f MFN exemptions are 
also registered for all sectors and with respect to, inter alia, existing and future bilateral agreements 
with third -parties .42 Such reservations have not been scheduled under the incorporated Agreement.  
4.4.1.2   Sector specific commitments  
4.34.  The UK GATS commitments cover 11 out of 12 services sectors43 with no commitments in 
postal and courier services ; audio-visual services ; other human health services ; libraries, archives, 
museums and other cultural services ; and maritime, inland waterways, space and pipeline transport 
services.  
4.35.  All services are covered under the Agreement except for air transport services, inland 
waterways and maritime cabotage services to which Chapter II of Title V on establishment does not 
apply (incorporated Article 50) . As there are no schedules of commitments or lists of reservations 
for existing or future non -conforming measures, the liberalization under the Agreement is conditional 
on the alignment of the legislation of North Macedonia  to tha t of the UK.  
4.36.  Table 4.1 follows the WTO Services Sectoral Classification44 and provides a comparison  of the 
UK's GATS specific commitments in modes 1 -3 with those taken under the Agreement . There is, as 
yet, no certified UK Schedule of Specific Commitments ; the proposed draft has been circulated in 
series S/C/W/380 . As reported by the United Kingdom, there has been no update on the matter.  
Table 4.1 United Kingdom : Comparison between the GATS and Agreement specific 
commitments . 
Sectors / Sub -sectors  GATS  FTA sector -specific liberalizatio na  Compared 
to GATSb Sector coverage  Commit -m
ents Trade in 
services  Establish -
ment  
1. Business services     
  
A. Professional  Services  Partial  Full Full Conditional  Improved  
B. Computer  and Related  Services  Full Full Full Conditional  Same  
C. Research  and Development  Services  Partial  Full Full Conditional  Improved  
D. Real Estate  Services  Full Full Full Conditional  Same  
E. Rental/Leasing  Services  without  Operators  Partial  Full Full Conditional  Improved  
F. Other Business  Services  Partial  Full Full Conditional  Improved  
2. Communication services   
    
A. Postal services  … Full Full Conditional  New 
B. Courier  services  … Full Full Conditional  New 
C. Telecommunication  services  Partial  Full Full Conditional  Improved  
D. Audiovisual services  … Full Full Conditional  New 
E. Other … Full Full Conditional  New 
 
42 Document S/C/W/381.  
43 Based on the WTO Services Sectoral Cl assification (WTO document MTN.GNS/W/120).  
44 Document MTN.GNS/W/120 as of 10 July 1991.  WT/REG438/1  
- 29 - 
  Sectors / Sub -sectors  GATS  FTA sector -specific liberalizatio na  Compared 
to GATSb Sector coverage  Commit -m
ents Trade in 
services  Establish -
ment  
3. Construction and related engineering 
services   
    
A. General  construction  work for buildings  Partial  Full Full Conditional  Improved  
B. General  construction  work for civil engineering  Partial  Full Full Conditional  Improved  
C. Installation  and assembly  work  Partial  Full Full Conditional  Improved  
D. Building  completion  and finishing  work  Partial  Full Full Conditional  Improved  
E. Other Partial  Full Full Conditional  Improved  
4. Distribution services   
    
A. Commission  agents'  services  Partial  Full Full Conditional  Improved  
B. Wholesale  trade services  Partial  Full Full Conditional  Improved  
C. Retailing  services  Partial  Full Full Conditional  Improved  
D. Franchising  Partial  Full Full Conditional  Improved  
E. Other … Full Full Conditional  New 
5. Education al services   
    
A. Primary education services  Partial  Full Full Conditional  Improved  
B. Secondary education services  Partial  Full Full Conditional  Improved  
C. Higher education services  Partial  Full Full Conditional  Improved  
D. Adult education  Partial  Full Full Conditional  Improved  
E. Other education services  … Full Full Conditional  New 
6. Environmental services   
    
A. Sewage services  Partial  Full Full Conditional  Improved  
B. Refuse disposal services  Partial  Full Full Conditional  Improved  
C. Sanitation and similar services  Partial  Full Full Conditional  Improved  
D. Other Partial  Full Full Conditional  Improved  
7. Financial services   
    
A. All insurance  and insurance -related  services  Partial  Full Partial  Conditional  Improved  
B. Banking  and other  financial  services  Partial  Full Partial  Conditional  Improved  
C. Other … Full Partial  Conditional  New 
8. Health related and social services   
    
A. Hospital services  Partial  Full Full Conditional  Improved  
B. Other Human Health Services  … Full Full Conditional  New 
C. Social Services  Partial  Full Full Conditional  Improved  
D. Other … Full Full Conditional  New 
9. Tourism and travel related services   
    
A. Hotels and restaurants (including catering)  Partial  Full Full Conditional  Improved  
B. Travel agencies  and tour operators  services  Full Full Full Conditional  Same  
C. Tourist  guides  services  Full Full Full Conditional  Same  
D. Other … Full Full Conditional  Improved  
10. Recreational and cultural and sporting 
services   
    
A. Entertainment  services  Partial  Full Full Conditional  Improved  
B. News agency services  Full Full Full Conditional  Same  
C. Libraries, archives, museums and other 
cultural services  … Full Full Conditional  New 
D. Sporting and other recreational services  Partial  Full Full Conditional  Improved  
E. Other … Full Full Conditional  New 
11. Transport services   
    
A. Maritime Transport Services  … Partial  Partial  Conditional  New 
B. Internal Waterways Transport  … Partial  Excluded  Conditional  Similar  
C. Air Transport  Services  Partial  Partial  Excluded  Conditional  Narrower  
D. Space Transport  … Partial  Full Conditional  New 
E. Rail Transport  Services  Partial  Partial  Full Conditional  Similar  
F. Road Transport  Services  Partial  Partial  Full Conditional  Similar  
G. Pipeline  Transport  … Partial  Full Conditional  New 
H. Services  auxiliary  to all modes  of transport  Partial  Partial  Full Conditional  Similar  
I. Other Transport  Services  Partial  Partial  Full Conditional  Similar  
12. Other services not included elsewhere  … Full Full Conditional  New 
General Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not included . As there 
are no schedules of commitments or lists of reservations for existing or future non -conforming 
measures, liberalization under the Agreement is b ased on the principle of the alignment of the 
legislation of North Macedonia with that of the UK.  
a Progressive liberalization depends on the continued alignment of the legislation of North Macedonia 
to that of the UK (Article 67A).  
b Based on the sectoral  coverage and progressive liberalization set out in the Agreement 
(incorporated Article 6).  
Full:  Specific commitments not subject to limitation(s) under market access or national treatment, 
under any of the three modes.  WT/REG438/1  
- 30 - 
  Partial:  Specific commitments subject to some limitation(s) under market access or national treatment, 
under any of the three modes.  
---:  No specific commitment (under GATS), or no specific reservation (under the Agreement).  
New:  New commitments (full or partial, with or without limitations) which can, in most but not all cases, 
be seen as "improved".  
Improved:  Overall improved commitments made under the Agreement compared to those under the GATS.  
Similar:  Similar commitments ; though possibly, in individ ual cases, with limited improvements and/or 
limited additional reservations.  
Excluded:  Sector or sub -sector excluded from the coverage, or full reservation (under the Agreement).  
Conditional:  Liberalization commitments are condition ed on  the level of alig nment of the legislation of North 
Macedonia with that of the UK.  
Source:    The United Kingdom's modifications to the incorporated EU -North Macedonia Agreement ; 
liberalization commitments under the incorporated Agreement (WT/REG 129/5/Rev.1 ) and the 
United K ingdom GATS specific commitments  (S/C/W/380 ). 
4.4.1.2.1 Business services  
4.37.  Under the GATS , the UK has  commitments in all 11 sub -sectors of the professional services 
category . While the sub -sector is to a large extent bound , certain reservations, in particular for 
mode s 1 and/or 3, apply for auditing services ; medical, dental and midwives'  services ; veterinary 
services ; services provided by nurses, physiotherapists and paramedical personnel ; supply of 
pharmaceutical goods to the gener al public, and other related scientific technical consulting 
services .45 
4.38.  Computer and related services are fully committed for modes 1 -3 under the GATS . For 
research and development services, the UK fully liberalize s only R&D services for social sciences and 
humanities , while real estate services46 are fully committed . Rental/leasing services without 
operators  for aircraft are subject to  market access limitations for modes 2 and 3, and no 
commitments are undertaken for other services  of this sub-sector, otherwise the sub -sector is 
liberalized . Under other business services, all sub -sectors are committed  either  fully or with certain 
reservations , except for services incidental to manufacturing  and to energy distribution, which are 
not scheduled.  
4.39.  Under the Agreement, there are no national treatment restrictions on business services for 
Mode 3 ( "establishment " under the Agreement) . Parties commit to not undertaking measures or 
actions which render the conditions for the supply of services significantly more restrictive than on 
31 March  2004. Further, Parties agree to implement paragraph 1 of Article 5 5 to allow progressively 
the supply of services between the Parties . These provisions are also dependent on the continued 
alignment of legisla tion, as per Article 67A of the Agreement . As reported by the United Kingdom, 
there has been no update on the matter.  
4.4.1.2.2   Communication services  
4.40.  The UK has no commitments under the GA TS for postal and courier, audio -visual and other 
communication services . For telecommunication services, the UK is fully committed for  the supply 
of "all services consisting of the transmission and reception of signals by any electromagnetic means, 
excluding broadcasting" . The UK GATS commitments also incorporate the Reference Pap er 
obligations for basic telecommunications services.  
4.41.  Under the Agreement, there are no national treatment restrictions on communication  services 
for Mode 3 ( "establishment " under the Agreement) . Parties commit to not undertaking measures or 
actions which render the conditions for the supply of services significantly more restrictive than on 
31 March  2004. Further, Parties agree to implement paragraph 1 of Article 5 5 to allow progressively 
the supply of services between the Parties . These provisions a re also dependent on the continued 
alignment of legislation, as per Article 67A . As reported by the United Kingdom, there has been no 
update on the matter.  
 
45 The service involved excludes related scientific and technical consulting services on operation of 
mines, etc. (S/C/W/380).  
46 The service involved relates to the profession of real estate agents and does not affect any rights 
and/or restrictions on natural and juridical persons purchasing real estate (S/C/W/380).  WT/REG438/1  
- 31 - 
  4.4.1.2.3   Construction  and related engineering services  
4.42.  The UK largely liberalize s under the GATS the supply o f construction and related engineering 
services . Mode 1, however, remains unbound for the whole sector, except for site investigation work 
(CPC 5111) and excavating and earthmoving work ( CPC 5114). 
4.43.  Under the Agreement, there are no national treatment restr ictions on construction and related  
services for Mode 3 ( "establishment " under the Agreement) . Parties commit to not undertaking 
measures or actions which render the conditions for the supply of services significantly more 
restrictive than on 3 1 March  2004. Further, Parties agree to implement paragraph 1 of Article  55 to 
allow progressively the supply of services between the Parties . These provisions are also dependent 
on the continued alignment of legislation, as per Article 67A . As reported by the United  Kingdom, 
there has been no update on the matter.  
4.4.1.2.4   Distribution services  
4.44.  For distribution services, the scope of the UK's commitments under the GATS excludes trade 
in arm s, chemical products, explosives and precious metal , otherwise, the sector is to a large extent 
open. The liberalization of the supply of r etailing services is limited in scope  and remains  unbound 
for mode 1, except for  mail order.  
4.45.  Under the Agreement, there are no national treatment restrictions on distribution  services for 
Mode 3 ("establishment " under the Agreement) . Parties commit to not undertaking measures or 
actions which render the conditions for the supply of services significantly more restrictive than on 
31 March  2004. Further, Parties agree to implement paragraph 1 of Article 5 5 to allow progressively 
the supply of services between the Parties . These provisions are also dependent on the continued 
alignment of legislation, as per Article 67A . As reported by the United Kingdom, there has been no 
update on the matter.  
4.4.1.2.5   Educ ational services  
4.46.  Under the UK's GATS commitments , privately funded primary, secondary, higher, and adult 
education services sub -sectors  are fully committed with no commitments made in other education 
services  sub-sector . 
4.47.  Under the Agreement, there are no n ational treatment restrictions on educational  services for 
Mode 3 ( "establishment " under the Agreement) . Parties commit to not undertaking measures or 
actions which render the conditions for the supply of services significantly more restrictive than on 
31 March  2004. Further, Parties agree to implement paragraph 1 of Article 5 5 to allow progressively 
the supply of services between the Parties . These provisions are also dependent on the continued 
alignment of legislation, as per Article 67A . As reported by  the United Kingdom, there has been no 
update on the matter.  
4.4.1.2.6   Environmental services  
4.48.  The supply of environmental services is largely liberalized by the UK under the GATS, with 
mode 1 remaining unbound for the scheduled sub -sectors.  
4.49.  Under the Agreement, ther e are no national treatment restrictions on environmental  services 
for Mode 3 ( "establishment " under the Agreement) . Parties commit to not undertaking measures or 
actions which render the conditions for the supply of services significantly more restrictive  than on 
31 March  2004. Further, Parties agree to implement paragraph 1 of Article 5 5 to allow progressively 
the supply of services between the Parties . These provisions are also dependent on the continued 
alignment of legislation, as per Article 67A . As reported by the United Kingdom, there has been no 
update on the matter.  WT/REG438/1  
- 32 - 
  4.4.1.2.7   Financial services47 
4.50.  Under the  GATS,  the UK takes  commitments in financial services in accordance with the 
provisions of the "Understanding on Commitments in Financial Services" ( "the Understanding "). 
Market access commitments in modes 1 and 2 apply only to the transactions indicated in paragraphs 
B.3 and B.4 of the market access section of the Understanding, respectively ; also, a specific legal 
form might be required . In banking and ot her financial services, mode s 2 and 3 are subject to a 
number of reservations, in particular regarding forms of establishment.  
4.51.  Under the Agreement, the Parties may take measures for prudential reasons, including for 
the protection of investors, depositors,  policy holders or persons to whom a fiduciary duty is owned 
by a financial service supplier, or to ensure the integrity and stability of the financial system 
(incorporated Article 49.2).  
4.4.1.2.8   Health related and social services  
4.52.  The UK partially commits  the supply of all hospital services and social services (only 
convalescent and rest houses, old people's homes) with modes 2 and 3 fully open and mode 1 
remaining unbound.  
4.53.  Under the Agreement, there are no national treatment restrictions on health related and social  
services for Mode 3 ( "establishment " under the Agreement) . Parties commit to not undertaking 
measures or actions which render the conditions for the supply of services significantly more 
restrictive than on 3 1 March  2004. Further, Parties agree to i mplement paragraph 1 of Article 5 5 to 
allow progressively the supply of services between the Parties . These provisions are also dependent 
on the continued alignment of legislation, as per Article 67A  As reported by the United Kingdom, 
there has been no upd ate on the matter.  
4.4.1.2.9   Tourism and travel services  
4.54.  Tourism and travel related services are largely open by the UK under the GATS, with some 
reservations applicable to the scope and supply via mode 1 for hotels, restaurants and catering 
services.  
4.55.  Under the Agreement, there are no national treatment restrictions on tourism and travel 
services for Mode 3 ( "establishment " under the Agreement) . Further, the provision of such services 
through other modes of supply is bound at the existing level of restrictiveness  and will be 
progressively liberalized within the prescribed transition period . 
4.4.1.2.10   Recreational, cultural and sporting services  
4.56.  Under the GATS, news and press agency services are fully committed  by the UK , while for 
entertainment services mode 1 remains unbou nd and partial liberalization commitments apply for 
the supply of sporting and other recreational services other than gambling and betting services.  
4.57.  Under the Agreement, there are no national treatment restrictions on recreational, cultural 
and sporting se rvices for Mode 3 ( "establishment " under the Agreement) . Parties commit to not 
undertaking measures or actions which render the conditions for the supply of services significantly 
more restrictive than on 3 1 March  2004. Further, Parties agree to implement paragraph 1 of Article 
55 to allow progressively the supply of services between the Parties . These provisions are also 
dependent on the continued alignment of legislation, as per Article 67A.  
4.4.1.2.11   Transport Services48 
4.58.  The UK has no commitments in the GATS for m aritime, internal waterways, space and pipeline 
transport services . 
 
47 For further details, please refer to section 4.6.1 of this factual presentation.  
48 Liberalization of transport services is covered by specific provisions. For further details, please refer to 
section 4.6.2 of this factual presentation.  WT/REG438/1  
- 33 - 
  4.59.  In air transport services, maintenance and repair of aircraft and parts thereof, sales and 
marketing , and computer reservations systems  are partially liberalized with  inter alia , certain 
national treatment reservations.  
4.60.  For rail transport services, the UK only open s modes 2 and 3 for maintenance and repair of 
rail transport equipment, with mode 1 remaining unbound . For road transport serv ices, maintenance 
and repair of road transport equipment is fully liberalized, while for both passenger and freight 
transportation mode 1 is unbound, with specific reservations for mode 3 applicable for the supply of 
passenger transportation services.  
4.61.  For services auxiliary to all modes of transport, the UK has full commitment s in freight 
transport agency/freight forwarding services and pre -shipment inspection . For storage and 
warehouse services (other than in ports) only mode 1 remains unbound.  
4.62.  Under the G ATS, the UK partial ly commits land transport (provision of combined transport 
services), which is scheduled under other transport services.  
4.63.  Under the Agreement, specific provisions apply for the supply of maritime, air, inland and 
internal waterways transp ort services as described in Section 4.6.2 below . No reservations are listed 
for space and pipeline transport.  
4.4.1.2.12   Other services not included elsewhere  
4.64.  Under the GATS, t he UK has no commitments under this sector . Under the Agreement, no 
reservations for the s ector are listed.  
4.4.2    North Macedonia  
4.65.  Under the GATS, North Macedonia made commitments on 11 out of 12 services sectors with 
no commitments in audiovisual services ; primary and other education services ; social services ; 
libraries, archives, museums and other cultural services ; maritime, internal waterways, space 
transport services ; and other services not included elsewhere . 
4.66.  Under the Agreement, North Macedonia incorporates, mutatis  mutandis , liberalization 
commitments under the EU -North Macedonia Agreeme nt49, where  all services are covered except 
for air transport services, inland waterways and maritime cabotage services to which Chapter  II of 
Title V on establishment does not apply (incorporated Article 50) . As there are no schedules of 
commitments or li sts of reservations for existing or future non -conforming measures, the 
liberalization under the Agreement is conditional on the alignment of the legislation of North 
Macedonia to that of the UK.  
4.67.  Table 4.2 provides a comparison of the GATS specific commitm ents of North Macedonia in 
modes 1 -3 with those taken under the Agreement . Horizontal limitations , MFN reservations and 
mode 4 are not taken into account in the table which should be read in conjunction with the 
respective provisions of the Agreement.  
Table 4.2 North Macedonia : Comparison between the GATS and Agreement specific 
commitments . 
Sectors / Sub -sectors  GATS  FTA sector -specific liberalizationa Compared 
to GATSb Sector coverage  Commit - 
ments  Trade in 
services  Establish
-ment  
1. Business services     
  
A. Professional  Services  Partial  Full Full Conditional  Improved  
B. Computer  and Related  Services  Full Full Full Conditional  Same  
C. Research  and Development  Services  Partial  Full Full Conditional  Improved  
D. Real Estate  Services  Partial  Full Full Conditional  Improved  
E. Rental/Leasing  Services  without  Operators  Partial  Full Full Conditional  Improved  
F. Other Business  Services  Partial  Full Full Conditional  Improved  
2. Communication services       
A. Postal services  Partial  Full Full Conditional  Improved  
 
49 For further details, see Section III.D in document WT/REG129/5/Rev.1.  WT/REG438/1  
- 34 - 
  Sectors / Sub -sectors  GATS  FTA sector -specific liberalizationa Compared 
to GATSb Sector coverage  Commit - 
ments  Trade in 
services  Establish
-ment  
B. Courier  services  Full Full Full Conditional  Same  
C. Telecommunication  services  Partial  Full Full Conditional  Improved  
D. Audiovisual services  .. Full Full Conditional  New 
E. Other .. Full Full Conditional  New 
3. Construction and related engineering 
services       
A. General  construction  work for buildings  Partial  Full Full Conditional  Improved  
B. General  construction  work for civil engineering  Partial  Full Full Conditional  Improved  
C. Installation  and assembly  work  Partial  Full Full Conditional  Improved  
D. Building  completion  and finishing  work  Partial  Full Full Conditional  Improved  
E. Other Partial  Full Full Conditional  Improved  
4. Distribution services       
A. Commission  agents'  services  Partial  Full Full Conditional  Improved  
B. Wholesale  trade services  Partial  Full Full Conditional  Improved  
C. Retailing  services  Partial  Full Full Conditional  Improved  
D. Franchising  Partial  Full Full Conditional  Improved  
E. Other .. Full Full Conditional  New 
5. Education al services       
A. Primary education services  .. Full Full Conditional  New 
B. Secondary education services  Partial  Full Full Conditional  Improved  
C. Higher education services  Partial  Full Full Conditional  Improved  
D. Adult education  Partial  Full Full Conditional  Improved  
E. Other education services  .. Full Full Conditional  New 
6. Environmental services       
A. Sewage services  Partial  Full Full Conditional  Improved  
B. Refuse disposal services  Partial  Full Full Conditional  Improved  
C. Sanitation and similar services  Partial  Full Full Conditional  Improved  
D. Other Partial  Full Full Conditional  Improved  
7. Financial services       
A. All insurance  and insurance -related  services  Partial  Full Partial  Conditional  Improved  
B. Banking  and other  financial  services  Partial  Full Partial  Conditional  Improved  
C. Other .. Full Partial  Conditional  New 
8. Health related and social services       
A. Hospital services  Partial  Full Full Conditional  Improved  
B. Other Human Health Services  Partial  Full Full Conditional  Improved  
C. Social Services  .. Full Full Conditional  New 
D. Other .. Full Full Conditional  New 
9. Tourism and travel related services       
A. Hotels and restaurants (including catering)  Partial  Full Full Conditional  Improved  
B. Travel agencies  and tour operators  services  Full Full Full Conditional  Same  
C. Tourist  guides  services  Partial  Full Full Conditional  Improved  
D. Other .. Full Full Conditional  New 
10. Recreational and cultural and sporting 
services       
A. Entertainment  services  Partial  Full Full Conditional  Improved  
B. News agency services  Partial  Full Full Conditional  Improved  
C. Libraries, archives, museums and other 
cultural services  .. Full Full Conditional  New 
D. Sporting and other recreational services  Full Full Full Conditional  Same  
E. Other .. Full Full Conditional  New 
11. Transport services       
A. Maritime Transport Services  .. Partial  Partial  Conditional  New 
B. Internal Waterways Transport  .. Partial  Excluded  Conditional  New 
C. Air Transport  Services  Partial  Partial  Excluded  Conditional  Narrower  
D. Space Transport  .. Partial  Full Conditional  New 
E. Rail Transport  Services  Partial  Partial  Full Conditional  Improved  
F. Road Transport  Services  Partial  Partial  Full Conditional  Similar  
G. Pipeline  Transport  Full Partial  Full Conditional  Similar  
H. Services  auxiliary  to all modes  of transport  Partial  Partial  Full Conditional  Similar  
I. Other Transport  Services  .. Full Full Conditional  New 
12. Other services not included elsewhere  .. Full Full Conditional  New 
General Note:   MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not included . As there 
are no schedules of commitments or lists of reservations for existing or future non -conforming 
measures, liberalization under the Agreement is  based on  the pri nciple of the alignment  of the 
legislation of North Macedonia with that of the UK. 
a Progressive liberalization depends on the continued alignment of the legislation of North Macedonia to 
that of the UK (Article 67A).  
b Based on the sectoral coverage and p rogressive liberalization set out in the Agreement (incorporated 
Article 6).  WT/REG438/1  
- 35 - 
  Full:  Specific commitments not subject to limitation(s) under market access or national treatment, under 
any of the three modes.  
Partial:  Specific commitments subject to some li mitation(s) under market access or national treatment, under 
any of the three modes.  
---:  No specific commitment (under GATS), or no specific reservation (under the Agreement).  
New:  New commitments (full or partial, with or without limitations) which can , in most but not all cases, be 
seen as "improved".  
Improved:  Overall improved commitments made under the Agreement compared to those under the GATS.  
Similar:  Similar commitments ; though possibly, in individual cases, with limited improvements and/or limited 
additional reservations.  
Excluded:  Sector or sub -sector excluded from the coverage, or full reservation (under the Agreement).  
Conditional:  Liberalization commitments are condition ed on  the level of alignment of the legislation  of North 
Macedonia with that of the UK . 
Source:   The liberalization commitments under the incorporated Agreement (WT/REG 129/5/Rev.1 ) and GATS 
Specific C ommitments  of North Macedonia ( GATS/SC/138 series) . 
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
4.68.  There is  no provision per se  in the incorporated Agreement on domestic regulation in line with 
Article VI  of the GATS . 
4.5.2   Recognition  
4.69.  The Agreement fully incorporates Article 52 that provides the possibility for mutual recognition 
of qualifications.  
4.5.3   Subsidies  
4.70.  As described in section 3.4.4 above, t he Agreement does not include any specific provision 
on subsidies or State -aid, except for the incorporated Article 69 on competition and other economic 
provisions . Under paragraph 1 of Articl e 69, any public aid which distorts or threatens to distort 
competition by favouring certain undertakings or certain products is deemed as incompatible with 
the proper functioning of the Agreement.  
4.5.4   Safeguards  
4.71.  The Agreement fully incorporate s Article 54 giving flexibilities to North Macedonia to introduce 
measures which could derogate from the provisions of incorporated Chapter II  of Title V on the 
establishment of  UK companies and nationals of certain industries undergoing restructuring, facing 
elimination of market share, or  newly emerging industries during the first four years after the date 
of entry into force of the incorporated Agreement (2004 -2008).  
4.72.  The Agreement also incorporates Article 65, in which the  Parties agree to avoid the imposition 
of restri ctive measures for balance of payments purposes.  
4.73.  For further details, see paragraphs 81 -82 in document WT/REG129/5/Rev.1.  
4.5.5   Other  
4.5.5.1   Investment  
4.74.  The Agreement incorporates, with no modification, Article 84 of Title VII of the EU -North 
Macedonia Agreement, which establishes cooperation between the Parties on investment promotion 
and protection matters.  
4.75.  The particular aim of such cooperation is (i) to improve a legal framework which favours and 
protects investment (for North Macedonia), (ii) the conclusion, where a ppropriate, of bilateral 
agreements for the promotion and protection of investment, (iii) the implementation of suitable 
arrangements for the transfer of capital, and (iv) the improvement of investment protection.  WT/REG438/1  
- 36 - 
  4.6  Sector specific provisions on trade in services  
4.6.1   Financial services  
4.76.  Similar to the GATS Annex on Financial Services, incorporate d Article 49.2  states that the 
Parties shall not be prevented from taking measures for prudential reasons, including for the 
protection of investors, depositors, policy  holders or persons to whom a fiduciary duty is owed by a 
financial service supplier, or to ensure the integrity and stability of the financial system.  
4.77.  Further to incorporated Articles 47 and 49, t he Agreement fully incorporates the provisions of 
Annex VI to the EU -North Macedonia Agreement, which defines the scope and definition of financial 
services  for the purposes of the incorporated Agreement, which also  to a large extent mirror the 
provisions of the GATS Annex on Financial Services . 
4.6.2   Transport services  
4.78.  The Agreement incorporates Article 50, excluding  air transport , inland waterways transport 
and maritime cabotage services  from the provisions on establishment . 
4.79.  The supply of inland transport services is governed by the Agreement between the 
Govern ments of the Parties  on International Road Transport which entered into force on 
29 July 200550, to facilitate international road transport between the Parties and in transit through 
their territories . It applies to passenger and goods transport , excluding  cabotage.  
4.80.  With regard to international maritime transport, the Agreement incorporates the provisions 
of Article 57.2, which provide s for the effective application by the Parties of the principle of 
unrestricted access to the market and traffic on a commercial basis . The provision does not prejudice 
the Parties'  rights and obligations under the United Nations Code of Conduct for Liner Conferences . 
Non-conference liners are free to operate in competition with a conference  liner as long as they 
adhere t o the principle of fair competition on a commercial basis . Moreover, under incorporated 
Article 57.2 the Parties affirm their commitment to a freely competitive environment as being 
essential for dry and liquid bulk trade . In this context, the Parties comm it not to introduce 
cargo -sharing clauses in future bilateral agreements with third parties , other than for exceptional 
circumstances . They also agree to abolish all unilateral measures and administrative, technical and 
other obstacles that could have rest rictive or discriminatory effects on the free supply of services in 
international maritime transport  (incorporated Article 57.3).  
4.81.  With a view to ensuring coordinated development and progressive liberalisation of transport 
between the m adapted to their reci procal commercial needs, the Parties agree to negotiate special 
agreements regarding the conditions of mutual market access in air transport (incorporated 
Article  57.4 with modifications ).51 Prior to the conclusion of such agreements, the Parties agree not  
to take any measures or actions which are more restrictive or discriminatory than before  the entry 
into force of the Agreement ( incorporated Article 57.5).  
4.82.  Further to  the incorporated Article 57.652 with modifications , the Partnership, Trade and 
Cooperation Council  shall examine ways of creating the conditions necessary for improving  the 
freedom of provid ing air and inland transport services.  
 
50 The provisions of the incorporated Article 57.1  have been modified further to the paragraph 6(g) of 
Annex I to the Agreement.  
51 Under the Agreement, in the incorporated Article 57.4, the reference to the entry into force of the 
Agreement has not been incorporated (para. 6(h), Annex I to the Agreement).  
52 The first sentence of Article 57.6 of the EU -North Macedonia Agreement that refers to the alignment 
of the legislation of North Macedonia to the one of the EU in the field of air and inland transportation, has not 
been incorporated (para. 6(i ), Annex I to the Agreement).  WT/REG438/1  
- 37 - 
  5  GENERAL PROVISIONS OF THE AGREEMENT  
5.1  Transparency  
5.1.  The Agreement do es not contain specific transparency obli gation s. Only Articles 69 on 
competition and 85 on industrial cooperation provide that each Party shall ensure transparency in, 
respectively, public aid and industrial markets.  
5.2  Current payments and capital movements  
5.2.  The Agreement incorporates , with no modi fication , Articles 58 and 59 of the EU -North 
Macedonia Agreement, under Title V, on current payments and movement of capital . The Parties 
shall authorize, in freely convertible currency, any payment and transfer between their current 
accounts, in accordanc e with IMF regulations.  
5.3.  The Parties shall ensure the free movement of capital relating to direct investments in 
companies formed in accordance with the laws of the host country and investments in accordance 
with the provisions of the Agreement 's Chapter II  of Title V (on establishment), as well as the free 
movement of capital relating to the liquidation or repatriation of these investments and of any profit 
stemming therefrom (Article 59) . The same provision applies to free movement between the Parties 
of capital for credits related to commercial transactions or to the provision of services in which a 
resident of one of the Parties is participating, and to financial loans and credits with a maturity longer 
than a year . As reported by North Macedonia, provisi ons of the incorporated Article 59 also apply 
without restrictions to the movement of capital relating to portfolio investment and financial loans 
and credits with a maturity shorter than a year.  
5.4.  The Parties commit to not introduce any new restriction on t he movement of capital and current 
payments between their residents, and to not make the existing arrangements more restrictive 
(Article 59.3) . Moreover, they commit to consult each other with a view to facilitating the movement 
of capital between themselv es (Article 59.5).  
5.5.  The Agreement removes  Article 60 of the Incorporated Agreement on the progressive 
application of EU rules on the free movement of capital.  
5.3  Exceptions  
5.6.  Incorporated Article 41 contains an exception for the prohibition or restrictions on im ports, 
exports or goods in transit justified on grounds of public morality, public policy or public security ; 
the protection of health and life of humans, animals or plants ; the protection of national treasures 
of artistic, historic or archaeological value or the protection of intellectual, industrial and commercial 
property, or rules relating to gold and silver.  
5.7.  According to Article 61 as incorporated, the provisions of Title V shall be applied subject to 
limitations justified on the gr ounds of public policy, public security , or public health.  
5.8.  Incorporated Article 116 covers the provisions for security exceptions.  
5.9.  Under incorporated Article 64, MFN treatment does not apply to tax advantages provided by 
the Parties on the basis of double taxation or other agreements . The Parties may also adopt or 
enforce any measure aimed at preventing the avoidance or evasion of taxes and apply relevant 
provisions of their fiscal legislation.  
5.10.  When one Party is in serious balance of payments difficu lties, or under immediate threat 
thereof, it can, in accordance with the conditions established under the WTO Agreement, adopt 
restrictive measures, including measures relating to imports . The Party imposing such measures 
must inform the other Party forthw ith, and the measures shall be of limited duration and not go 
beyond what is strictly necessary to remedy the balance of payments situation . Restrictive measures 
shall not, however, apply to transfers related to investment (Article 65).  
5.11.  In exceptional circ umstances, when movements of capital between the Parties cause, or 
threaten to cause, serious difficulties for the operation of exchange rate or monetary policy in one WT/REG438/1  
- 38 - 
  Party, the other Party may take safeguard measures with regard to movements of capital b etween 
them for a period not exceeding 6 months, if such measures are strictly necessary (Article 59.4).  
5.12.  The Parties may take any measure necessary to prevent the circumvention of their measures 
concerning third -country access to their markets under the pr ovisions of the Agreement 
(incorporated Article 67).  
5.4  Accession and withdrawal  
5.13.  Article 122 of the EU -North Macedonia Agreement is incorporated as such . It provides that 
the Agreement is concluded for an unlimited period of time and that each Party can denou nce the 
Agreement  by notifying the other Party. Consequently, the Agreement will cease to apply after six 
months of this notification.  
5.14.  No provision exists on accession  to the Agreement . 
5.5  Institutional framework  
5.15.  Under Article 9 of the Agreement the Council r eferred to in the incorporated Agreement as 
the Stabilisation and Association Council should be referred to as the Partnership, Trade and 
Cooperation Council . Similarly, the Stabilisation and Association Committee and the Stabilisation 
and Association Parl iamentary Committee53 shall be referred to as respectively the Partnership, 
Trade and Cooperation Committee and the Partnership, Trade and Cooperation Parliamentary 
Committee . As reported by the Parties, the Partnership, Trade and Cooperation Parliamentary  
Committee has not yet been established.  
5.16.  Unless the Parties agree otherwise, any decisions adopted by the Stabilisation and Association 
Council and its Committee established by the EU -North Macedonia Agreement before it ceased to 
apply to the United Kingdo m shall, to the extent those decisions relate to the Parties to the 
Agreement, be deemed to have been adopted mutatis mutandis  by the Partnership, Trade and 
Cooperation Council and its Committee (Article 9.2) . The Partnership, Trade and Cooperation Council 
and its Committee can nevertheless take decisions which are different to, modify, revoke or 
supersede the decisions adopted by the Stabilisation and Association Council and its Committee 
(Article 9.3).  
5.17.  The Agreement can be amended in wr iting at the request of the Parties . Its Annexes and 
Protocols can be amended by the Partnership, Trade and Cooperation Council if the Parties decide 
to adopt its decision (Article 11).  
5.18.  Title X of the incorporated Agreement, as modified, provides that the Partnership, Trade and 
Cooperation Council shall supervise the application and implementation of the Agreement, and shall 
meet at an appropriate level at regular intervals and when circumstances require . Any major issues 
arising within the framework of thi s Agreement and any other bilateral or international issues of 
mutual interest shall be examined by the Council ( incorporated Article 108) . Decisions taken by the 
Council shall be binding on the Parties, which shall take the necessary measures to implement  them 
(incorporated Article 110).  
5.19.  Under the new Article 67 A, provisions were added on possible consultations between the 
Parties if they consider that the necessary level of alignment o f their legislation on the movement of 
workers, establishment, supply o f services and capital is no longer reached . If the matter is not 
resolved within 45 days of the consultation request, a Party may suspend the operation of the 
relevant provisions.  
5.6  Relationship with other agreements concluded by the parties  
5.20.  The Agreement i s based on the EU -North Macedonia Agreement and as indicated in 
Section  2.1, incorporates most of its provisions . In addition, in the incorporated preamble, the 
 
53 As envisaged in the incorporated with modifications Article 114 of the EU -North Macedonia 
Agreement.  WT/REG438/1  
- 39 - 
  Parties affirm their commitment to free trade in compliance with the rights and obligations ari sing 
out of the WTO.  
5.21.  Further to the partially incorporated Article 11 of Title III ( regional cooperation), the Parties 
agree to actively promote regional cooperation and support projects having a regional or 
cross-border dimension through technical assista nce programmes . Provisions on cooperation with 
other countries having signed a Stabilisation and Association Agreement, or countries concerned by 
the Stabilisation and Association Process, or candidate countries for EU accession as set out in 
Articles 12 -14 of the EU -North Macedonia Agreement, respectively, have not been incorporated into 
the Agreement.54 
5.22.  Table 5.1 below shows the Parties' RTAs in force, notified and non -notified, other than the 
Agreement.  
Table 5.1 United Kingdom and North Macedonia : participation in other RTAs (notified and 
non-notified in force), as of 24 March  2023 
RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
UNITED KINGDOM  
United Kingdom – Iceland, 
Liechtenstein and Norway  01-Dec-21 Goods & 
Services  2021 GATT Art . XXIV & GATS Art . V  
United Kingdom – Mexico  01-Jun-21 Goods & 
Services  2021 GATT Art . XXIV & GATS Art . V 
United Kingdom – Serbia  20-May-21 Goods & 
Services  2021 GATT Art . XXIV & GATS Art . V 
United Kingdom - Albania  03-May-21 Goods & 
Services  2021 GATT Art . XXIV & GATS Art . V 
United Kingdom - Jordan  01-May-21 Goods  2021 GATT Art . XXIV 
United Kingdom - Ghana  05-Mar-21 Goods  2021 GATT Art . XXIV 
EU - United Kingdom  01-Jan-21 Goods & 
Services  2021 GATT Art . XXIV & GATS Art . V 
United Kingdom - Cameroon  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Canada  01-Jan-21 
01-Apr-21 Goods  
Services  2020 
2021 GATT Art . XXIV 
GATS Art . V 
United Kingdom - CARIFORUM 
States  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
United Kingdom - Central America  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
United Kingdom – Chile 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art . V 
United Kingdom – Colombia , 
Ecuador and Peru  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
United Kingdom - Côte d'Ivoire  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Eastern and 
Southern Africa States  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Egypt  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Faroe Islands  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Georgia  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
United Kingdom - Israel  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Japan  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
United Kingdom - Kenya  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Kosovob 01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Lebanon  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Morocco  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Pacific States  01-Jan-21 Goods  2020 GATT Art . XXIV 
• United Kingdom - Pacific 
States - Accession of Samoa  01-Jan-21 Goods  2020 GATT Art . XXIV 
• United Kingdom - Pacific 
States - Accession of Solomon 
Islands  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Palestine  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Republic of Korea  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
 
54 Paragraph 4 of Annex I to the Agreement.  WT/REG438/1  
- 40 - 
  RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
United Kingdom - Republic of 
Moldova  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
United Kingdom - SACU and 
Mozambique  01-Jan-21 Goods  2021 GATT Art . XXIV 
United Kingdom – Singapore  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
United 
Kingdom - Switzerland - Liechtenst
ein 01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Tunisia  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Türkiye  01-Jan-21 Goods  2020 GATT Art . XXIV 
United Kingdom - Ukraine  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
United Kingdom - Viet Nam  01-Jan-21 Goods & 
Services  2020 GATT Art . XXIV & GATS Art . V 
NORTH MACEDONIA  
Central European Free Trade 
Agreement (CEFTA) 2006  01-May-07 
11-Jan-21 Goods  
Services  2007 GATT Art . XXIV 
Not notified  
EFTA - North Macedonia  01-May-02 Goods  2000 GATT Art . XXIV 
Ukraine - North Macedonia  05-Jul-01 Goods  2008 GATT Art . XXIV 
EU - North Macedonia  01-Jun-01 
01-Apr-04 Goods  
Services  2001 
2009 GATT Art . XXIV 
GATS Art . V 
Türkiye - North Macedonia  01-Sep-00 Goods  2001 GATT Art . XXIV 
a Dates of the first entry into force/provisional application for at least one of the Parties . Where dates 
of provisional application have been provided by the Parties, further notifications to confirm the 
dates of entry into force are awaited.  
b Reference to Kosovo in this table shall be understood to be in the context of the United Nation s 
Security Council resolution 1244 (1999).  
Source:  WTO Secretariat . Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org . 
5.7  Government procurement  
5.23.  Article 72 of the incorporated Agreement governs public contracts . Its first paragraph declares 
that the Parties consider the opening -up of the award of public contracts on the basis of 
non-discrimination and reciprocity, in particular in the WTO context, to be a desirable objective.  
5.24.  Companies of a Party,  whether or not established in the other Party's territory shall be granted 
access to contract award procedures in the other Party pursuant to relevant domestic regulations 
under treatment no less favourable than that accorded to domestic companies . 
5.25.  The UK will periodically examine the possibility of applying these provisions to cont racts in 
the utilities sector . 
5.26.  The UK is party to the WTO Government Procurement Agreement ( GPA) 2012 since 
1 January  2021 (and  the GPA 1994 as a member of the European Union) . North Macedonia has been 
an observer since 2 7 June 2013 and is currently negotiating accession to the WTO GPA.  
5.8  Intellectual property rights  
5.27.  Article 71 of the incorporated Agreement, as modified, covers  intellectual industrial and 
commercial property . Pursuant to the provisions of the incorporated Article 71 and Annex VII, t he 
Parties confirm their attachment to ensur ing adequate and effective protection and enforcement of 
intellectual, industrial, and commercial property rights . As reported by North Macedonia , it acceded  
to the multilateral conventions on intellectual, industrial, and commercial property rights referred to 
Annex VII of the incorporated Agreement .55 
 
55 These are: the Budapest Treaty (1977), the Madrid Protocol (1989), the Interna tional Convention for 
the Protection of New Varieties of Plants (1991).  WT/REG438/1  
- 41 - 
  5.28.  If problems occur in the areas of  intellectual, industrial, and commercial property  affecting 
trading conditions, they  shall be referred urgently  by either Party  to the Partnership, Trade and 
Cooperation Council  with a view to reaching mutually satisfactory solutions.  
5.9  Competition  
5.29.  Under the incorporated Article 69, as modified,  the following are deemed incompatible with 
the proper functioning of the Agreement, insofar as they may aff ect trade between the Parties : i) 
agreements between undertakings, decisions by associations of undertakings and concerted 
practices between undertakings which have as their object or effect the prevention, restriction or 
distortion of competition , ii) abuse by one or more undertakings of a dominant position in the 
territories of the Parties  as a whole or in a substantial part thereo f, iii) any public aid which distorts 
or threatens to distort competition by favouring certain undertakings or products . The requirement 
on public aid does n ot apply to agriculture and fisheries  (incorporated Article 69.4) ; and each Party 
shall ensure transparency in the area of public aid , inter alia  by reporting annually to the other Party 
on the total amount and the distribution of the aid given, and by pro viding upon request information 
on aid schemes . The first public aid notification is to be provided  within five years of this agreement 
entering into force ( incorporated Article  69.3(b)) . Information on particular individual cases of public 
aid shall also be provided upon request.  
5.30.  In the event of practices incompatible with the requirements of the incorporated Article  69, 
and if such practices cause or threatens to cause serious injury to the interests of the other Party or 
material injury to its domestic  industry , including its services industry, the injured Party can take 
appropriate measures after consultation within the Partnership, Trade and Cooperation Council or 
after 30 working days following referral for such consultation . If the practice is incomp atible with the 
requirement, on public aid, appropriate  measures may only be adopted in accordance with the 
WTO Agreement where it applies, or the relevant UK legislation (Article 69.5)  
5.31.  The Parties shall ensure that, with regard to public undertakings and undertakings to which 
special or exclusive rights have been granted, no measure distorting trade between them that is 
contrary to their interests is either enacted or maintained . This should not obstruct the performance 
of the particular tasks assigned to those undertakings (Article 70 of the incorporated Agreement as 
modified).  
5.10  Environment  
5.32.  Under  Title VIII (cooperation policies) of the incorporated Agreement policies designed to 
bring about the economic and social development of North Macedonia should ensu re that 
environmental considerations are fully incorporated and linked to the requirements of harmonious 
social development  (incorporated Article 80).  
5.33.  Sector -specific provisions also apply, such as the incorporated Article 85 on industrial 
cooperation and Article 98 on transport . Both provide that as cooperation aims at inter alia  promoting 
the modernisation and restructuring of industry and transport and related infrastructure in 
North  Macedonia, the conditions applied should ensure that the environment is  protected . Under 
Article  99 cooperation between Parties shall include, among other activities, the promotion of energy 
saving, energy efficiency, renewable energy and studying the environmental impact of energy 
production and consumption.  
5.34.  Furthermore, under incorporated with modifications Article 103 , the Parties shall develop and 
strengthen cooperation in combating environmental degradation, with the view to supporting 
environmental sustainability . This objective is  to be put into practice through  coopera tion activities 
such as , among others, combating and establishing effective monitoring o f cross-border pollution, 
water pollution , soil erosion or pollution by agricultural chemicals.  
5.11  Labour  
5.35.  Other than provisions under Title V (Movement of Workers) of the Agreement, there is one 
additional provision on social cooperation under incorporated Article 90 of Title VIII (cooperation 
policies) of the incorporated Agreement, covering cooperation on employment services and training, WT/REG438/1  
- 42 - 
  social security, working cond itions and equal opportunities for women and men, and the health and 
safety of workers.  
5.12  Electronic commerce  
5.36.  Incorporated Article 95 , with modifications, lays out provisions on electronic communications 
infrastructure and associated services . The Parties co mmit to strengthen their cooperation in these 
fields, including classical telecommunications networks and relevant electronic audio -visual transport 
networks, and associated services . They also agree to strengthen cooperation with the objective of 
further developing the Information Society in North Macedonia to prepar e society as a whole for the 
digital age, attracting investments and interoperability of networks and services ( incorporated Article 
96). 
5.13  Small and medium -sized enterprises  
5.37.  The Agreement does not contain provisions on small and medium -sized enterprises (SMEs) 
other than Article 86, unchanged from the incorporated Agreement, under which the Parties aim to 
develop and strengthen private sector SMEs, the establishment of new undertakings in areas offering 
potential for growth, and cooperat ion between SMEs in both Parties .WT/REG438/1  
- 43 - 
  ANNEX 1  
INDICATORS OF TRADE LIBERALIZATION UNDER THE AGREEMENT  
1. The following tables present tariffs liberalized under the Agreement . A comparison is made 
between bilateral  preferential tariffs and the MFN tariffs applicabl e to these products.  
 
UNITED KINGDOM  
 
2. Table A1.1 shows tariff liberalization by the UK applied to imports from North Macedonia . In 
2021, the UK's overall MFN average tariff was of 3.8 % (2.5% for industrial products and considerably 
higher at 8.9 % for agric ultural products) . Under the Agreement the overall average tariff for imports 
from North Macedonia was 0.1 %, and zero and 0.3 % for industrial and agricultural products 
respectively) . This gave exporters from North Macedonia a relative margin of preference of 97.4 % 
overall, and 100 % and 96.6 % respectively for industrial and agricultural exports . In total, less than 
half of tariff lines were duty -free on an MFN basis (47 %) compared to virtually all tariff lines for 
North Macedonia (97.7 %). All tariff lines under HS Chapters 25 -97 (industrial products) were 
duty-free for North Macedonia, compared to only 57.1 % of lines  on an  MFN basis. For agricultural 
products 91.4 % of tariff lines are duty free for imports from North Macedonia, compared to 18.8 % 
on an  MFN basis.  
Table A1. 1 United Kingdom : Indicators of MFN and preferential rates for imports from 
North Macedonia   
Origin of 
goods  Year  ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty- 
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty- 
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Overall (%)  
On dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
MFN 2021 3.8 7.8 47.0 8.9 12.0 18.8 2.5 5.8 57.1 
North 
Macedonia  2021  0.1 9.8 97.7 0.3 9.8 91.4 0.0 0.0 100.0  
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties1, the average rate for the entire year is used for the 
calculation . The products classif ied beyond the HS 8 -digit level are counted once and their tariff 
rates are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by the UK.  
3. Table A1.2 shows  additional market access in the UK under the  Agreement for North 
Macedonia' s top 25 global exports which accounted for 66.8 % of its total exports in 2018 -20. These 
25 top global exports corresponded to 87 lines in the UK's tariff at the six -digit level (using the 
HS 2017) . Out of these 87 lines, 44 already benefited from MFN duty-free access, while the 
remaining 43 benefit from duty -free access under the Agreement . Thus, none of North Macedonia's 
top 25  global exports remain dutiable in the UK.  
 
1 Tariff lines 0302.41.00, 0302.43.90, 0302.44.00, 0303.51.00, 0303.53.90, 0303.54.10, 0303.89.40, 
0304.59.50, 0304.99.23, 0702.00.00, 0708.10.00, 0805.10.22, 0805.10.24, 0805.10.28, 0 808.10.80, 
0808.30.90, 0809.29.00 and 0809.40.05 are subject to MFN seasonal duties.  WT/REG438/1  
- 44 - 
  Table A1. 2 United Kingdom : Market access opportunities under the agreement for North 
Macedonia's  top 25 exports to the world  
North Macedonia's top export products  
in 2018 -2020 Access Conditions to UK's markets  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of duty 
free lines 
under the 
Agreement  
Remain 
Dutiable  
Average 
Tariff 
(%) No. of 
duty- 
free 
lines  No. of 
dutia -
ble 
lines  2021  
381512  Supported catalysts with 
precious metal  18.1 6.0  1 1  
842139  Machinery and apparatus for 
filtering or purifying gases  11.1 0.0 4    
854430  Ignition wiring sets and other 
wiring sets for vehicles, 
aircraft or ships  8.2 1.8  1 1  
940190  Parts of seats  3.2 1.3 1 2 2  
720260  Ferro-nickel  2.8 0.0 1    
381590  Reaction initiators, reaction 
accelerators and catalytic 
preparations  2.6 3.0 1 1 1  
870210  Motor vehicles  2.5 13.0  4 4  
853710  Boards, cabinets and similar 
combinations of apparatus for 
electric control or the 
distribution of electricity  2.3 1.5 1 3 3  
240110  Tobacco  2.0 *  5 5  
870895  Safety airbags with inflator 
system and parts thereof  1.4 2.7  3 3  
730661  Tubes and pipes and hollow 
profiles, welded, of square or 
rectangular cross -section, of 
iron or steel  1.4 0.0 3    
260700  Lead ores and concentrates  1.1 0.0 1    
300490  Medicaments  1.1 0.0 1    
720851  Flat-rolled products of iron or 
non-alloy steel  1.0 0.0 3    
720852  Flat-rolled products of iron or 
non-alloy steel  1.0 0.0 3    
271019  Medium oils and preparations  0.9 1.2 12 13 13  
620520  Men's or boys' shirts of cotton  0.9 12.0  1 1  
721070  Flat-rolled  products of iron or 
non-alloy steel  0.8 0.0 2    
260300  Copper ores and concentrates  0.8 0.0 1    
260800  Zinc ores and concentrates  0.7 0.0 1    
850710  Lead-acid accumulators of a 
kind used for starting piston 
engine "starter batteries"  0.7 1.0  2 2  
251512  Marble and travertin  0.6 0.0 1    
190590  Bread, pastry, cakes, biscuits 
and other bakers' wares  0.6 6.6  7 7  
271600  Electrical energy  0.6 0.0 1    
730630  Tubes, pipes and hollow 
profiles, welded, of circular 
cross-section  0.5 0.0 7    
Total  66.8 2.1 44 43 43 0 
* dutiable tariff lines are subject to specific rates only.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of averages, 
specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rate for the entire year is us ed for the 
calculation . The products classified beyond the HS 8 -digit level are counted once and their tariff rates 
are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by UK and UNSD Comtrade Database . WT/REG438/1  
- 45 - 
  NORTH  MACEDONIA  
 
4. North Ma cedonia's applied tariff on an MFN basis is of 8.6 %, compared to 3.1 % for imports 
from the UK. 40.0 % of tariff lines are duty -free under its MFN treatment, while more than 90 % of 
lines benefit from duty -free access for imports from the UK . Industrial products under HS Chapters 
25-97 from the UK are granted full duty -free access, while they are overall subject to a 6 % rate of 
duty on an MFN basis . Agricultural products (HS Chapters 01 -24) benefit from less favourable 
liberalization under the A greement . The share of duty -free tariff lines for the UK is of 64 % with an 
overall average applied tariff on agricultural products of 11.6 %. The UK still benefits from facilitated 
access compared to MFN treatment with an overall average applied tariff of 1 5.9% and only 35.8 % 
of duty -free tariff lines.  
Table A1. 3 North Macedonia : Indicators of MFN tariff rates and preferential rates for 
imports from the UK  
Origin of 
goods  Year  ALL PRODUCTS  HS chapters 01-24 HS Chapters 25 -97 
Average 
applied tariff  
Share of 
duty-fre
e tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Average 
applied tariff  Share 
of 
duty-fr
ee 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 8.6 14.4  40.0 15.9  24.7  35.8  6.0 10.3  41.4  
UK 2021 3.1 32.2  90.4 11.6  32.3  64.0  0.0 2.0 100.0  
Note:  For the tariff lines subject to TRQs only the out -of-quota duty is included in the tariff -related 
calculations  and for t he calculation of averages, specific rates are excluded . 
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by North Macedonia's authorities.  
5. Additional market access opportunities in North Macedonia for UK's top 25 global exports is 
presented in Table A1.4 . The top 25 global exports accounted in 2018 -20 for 38.4 % of the UK's total 
exports, divided into 110 tariff lines . Out of them, 27 were already granted duty -free access by 
North Macedonia on an MFN basis . Under the Agreement, the r emaining 83 lines were liberalized, 
and none of the UK's top 25 global exports tariff lines are dutiable.  
Table A1. 4 North Macedonia : Market access opportunities under the agreement for the 
UK's top 25 exports to the world . 
United Kingdom's top export prod ucts 
in 2018 - 2020 Access Conditions to North Macedonia' s 
import markets  
Remain 
dutiable  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of duty 
free lines 
under the 
Agreement  
2021  Average 
Tariff 
(%) No. of 
duty- 
free 
lines  No. of 
dutiable 
lines  
710813  Gold, incl. gold plated with 
platinum  5.6 3.5 1 1 1  
270900  Petroleum oils  4.9 6.7 1 2 2  
300490  Medicaments  3.2 5.0  1 1  
880330  Parts of aeroplanes or helicopters, 
n.e.s.  2.9 0.0 1    
841112  Turbojets of a thrust > 25 kn  2.6 7.0  3 3  
870323  Motor cars and other motor 
vehicles principally designed for 
the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but 
<= 3.000 cm³  2.4 5.0  9 9  WT/REG438/1  
- 46 - 
  United Kingdom's top export prod ucts 
in 2018 - 2020 Access Conditions to North Macedonia' s 
import markets  
Remain 
dutiable  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of duty 
free lines 
under the 
Agreement  
2021  Average 
Tariff 
(%) No. of 
duty- 
free 
lines  No. of 
dutiable 
lines  
841191  Parts of turbojets or 
turbopropellers, n.e.s.  2.1 0.0 1    
870324  Motor cars and other motor 
vehicles principally designed for 
the transport of<10 persons, of a 
cylinder capacity>3.000 cm³  1.7 5.0  2 2  
220830  Whiskies  1.3 0.0 11    
271012  Light oils and preparations  1.3 18.6  11 11  
970110  Paintings, e.g. oil paintings, 
watercolours and pastels, and 
drawings executed entirely by 
hand 1.3 7.0  1 1  
870322  Motor cars and other motor 
vehicles principally designed for 
the transport of <10 persons, of a 
cylinder capacity > 1.000 cm³ but 
<= 1.500 cm³  1.2 5.0  2 2  
711319  Articles of jewellery and parts 
thereof, of precious metal other 
than silver  1.0 15.0  1 1  
271019  Medium oils and preparations  1.0 13.9 1 24 24  
870332  Motor cars and other motor 
vehicles principally designed for 
the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but 
<= 2.500 cm³  0.7 5.0  6 6  
300220  Vaccines for human medicine  0.6 0.0 2    
870340  Motor cars and other motor 
vehicles principally designed for 
the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but 
<= 2.500 cm³  0.6 5.0  2 2  
711021  Palladium, unwrought or in powder 
form 0.6 0.0 1    
300215  Immunological products, for retail 
sale 0.6 0.0 1    
851762  Machines for the reception, 
conversion and transmission or 
regeneration of voice, images or 
other data  0.6 0.0 1    
382200  Diagnostic or laboratory reagents 
on a backing, prepared diagnostic 
or laboratory reagents  0.5 0.0 1    
490199  Printed books, brochures and 
similar printed matter  0.5 0.0 2    WT/REG438/1  
- 47 - 
  United Kingdom's top export prod ucts 
in 2018 - 2020 Access Conditions to North Macedonia' s 
import markets  
Remain 
dutiable  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of duty 
free lines 
under the 
Agreement  
2021  Average 
Tariff 
(%) No. of 
duty- 
free 
lines  No. of 
dutiable 
lines  
870333  Motor cars and other motor 
vehicles principally designed for 
the transport of <10 persons, incl. 
station wagons and racing cars, 
with only diesel engine of a 
cylinder capacity > 2.500 cm³  0.5 5.0  6 6  
840890  Compression -ignition internal 
combustion piston engine "diesel 
or semi -diesel engine"  0.4 14.3  12 12  
870899  Parts and accessories, for tractors, 
motor vehicles  0.4 0.0 3    
 Total of above  38.4  27 83 83 0 
Note:  For the calculation of averages, specific rates are excluded . Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data from North Macedonia and the UK authorities.  
 WT/REG438/1  
- 48 - 
  ANNEX 2  
TARIFF RATE QUOTAS UNDER THE AGREEMENT  
Table  A2.1 United  Kingdom : Products subject to TRQs from North Macedonia  
TRQs/Product's HS Codes  Tariff rates under the 
Agreement  MFN Rates  
In-quota  Out-of-quota  
TRQ1 : Products from HS Chapter s 01 and 02  (225 tonnes)  
0102295110, 0102295911, 0102295921, 
0102295931, 0102295991, 0102299110, 
0102299921, 0102299991  2% + 15 
GBP/100 kg  MFN 10% + 77 GBP/100 
kg 
0201100092, 0201100094, 0201202092, 
0201202094  2.5% + 2 9 
GBP/100 kg  MFN 12% + 147  GBP/100 
kg 
0201203092, 0201203094  2.5% + 23 
GBP/100 kg  MFN 12% + 118  GBP/100 
kg 
0201205092, 0201205094  2.5% + 35 
GBP/100 kg  MFN 12% + 177 GBP/100 
kg 
TRQ2: Products from HS Chapter 17 (953 tonnes)a 
17011210, 17011310*, 17011410*  0% MFN 28 GBP/100 kg/std 
qual 
17011290, 17011390, 17011490, 17019100, 
17019910, 17019990  0% MFN 35 GBP/100 kg  
17021100, 17021900  0% MFN 11 GBP/100 kg  
17022010, 17026080, 17026095, 17029071, 
17029080, 17029095  0% MFN 0.30 GBP /100 kg/% 
sacchar.  
17022090  0% MFN 8% 
17023010, 17024010, 17026010, 17029030  0% MFN 42 GBP/100 kg/net 
dry 
17023050  0% MFN 22 GBP/100 kg  
17023090, 17024090, 17029050, 17029079  0% MFN 16 GBP/100 kg  
17025000  0% MFN 16% + 42 GBP/100 
kg/net dry  
17029010  0% MFN 12% 
17029075  0% MFN 23 GBP/100 kg  
TRQ3: Products from HS Chapter 22 (18,114 hl)b 
22041093, 22041094, 22041096, 22041098, 
22042106, 22042107, 22042108, 22042109  0% MFN 26 GBP/hl  
2204219319, 2204219419, 2204219611, 
2204219811  0% MFN 10 GBP/hl  
2204219329, 2204219429, 2204219821, 
2204219621  0% MFN 12 GBP/hl  
2204219331, 2204219631, 2204219431, 
2204219831  0% MFN 15 GBP/hl  
2204219341, 2204219641, 22042195*, 
2204219441, 22042197*, 2204219841  0% MFN 17 GBP/hl  
2204219451, 2204219351, 2204219851, 
2204219651  0% MFN 1.40 GBP/% vol/hl  
TRQ4: Products from HS Chapter 22 (47,262 hl)c 
22042210, 22042910  0% MFN 26 GBP/hl  
2204229421, 2204229621, 2204299421, 
2204229821, 2204299621, 2204299821  0% MFN 10 GBP/hl  
2204229431, 2204299431, 2204229831, 
2204299631, 2204229631, 2204299831  0% MFN 12 GBP/hl  
2204229451, 2204229651, 2204229851, 
2204299651, 2204299451, 2204299851  0% MFN 1.40 GBP/% vol/hl  
22042295*, 2204229641, 2204229841, 
22042293*, 22042993*, 2204229441, 
22042995*, 22042297*, 2204299641, 
22042997*, 2204299441, 2204299841  0% MFN 17 GBP/hl  
2204229811, 2204299411, 2204229411, 
2204299611, 2204229611, 2204299811  0% MFN 8.20 GBP/hl  WT/REG438/1  
- 49 - 
  TRQs/Product's HS Codes  Tariff rates under the 
Agreement  MFN Rates  
In-quota  Out-of-quota  
TRQ5: Products from HS Chapter 22 (681 hl)d 
2204219319, 2204219419, 2204219711, 
2204219611, 2204219511, 2204219811, 
2204229520, 2204229320, 2204229720, 
2204229421, 2204299320, 2204229821, 
2204299821, 2204299520, 2204229621, 
2204299621, 2204299421, 2204299720  0% MFN 10 GBP/hl  
2204219329, 2204219429, 2204219721, 
2204219521, 2204219821, 2204219621  0% MFN 12 GBP/hl  
2204229611, 2204229310, 2204229411, 
2204299611, 2204229710, 2204299710, 
2204299811, 2204229510, 2204299510, 
2204299411, 2204299310, 2204229811  0% MFN 8.20 GBP/hl  
* Tariff lines also subject to MFN TRQs.  
a  In 2021, 953 tonnes from 01 -10 to 30 -09; 713 tonnes for pro rata quota vo lume from 01 -01 to 
30-09 for TRQ2.  
b  There is an annual volume increase of 817 hl for TRQ3.  
c  This quota will be reduced by an annual amount of 817 hl, corresponding to the annual increase of 
the volume for TRQ3 . The parties may decide to increase the amount of this annual transfer in quota 
volume.  
d  This quota can only be used after the other quotas for wine have been used.  
Source:  Based on data provided by the UK.  
 
Table A2.2 North Macedonia : Products subject to TRQs from the United Kingdom . 
TRQs/Product's HS Codes  Tariff rates under the 
Agreement  Average  
MFN 2021  
In-quota  Out-of-quota  
Meat of swine, fresh, chilled or frozen  (27 tonnes)  
020311, 020312, 020319  50% of 
MFN MFN 5%+0.43 eur/kg max.3 9 
020321, 020322, 020329  50% of 
MFN MFN 0.42 eur/kg max.2 6 
Meat of swine, fresh, chilled or frozen  (272 tonnes)  
020311, 020312, 020319  70% of 
MFN MFN 5%+0.43 eur/kg max.3 9 
020321, 020322, 020329  70% of 
MFN MFN 0.42 eur/kg max.2 6 
Carp live (10 tonnes)  
03019300  0% 70% MFN 15%+0,28 е ur/kg max.34  
Milk and cream, of a net content not exceeding two litres (109 tonnes)  
040110  0% MFN 25%+0.05 eur/kg max.38 5 
Milk and cream, of a fat content, by weight, exceeding 1% but not exceeding 6% (327 tonnes)  
040120  0% MFN 25%+0.05 eur/kg max.3 7 
Yogurt (177 tonnes)  
0403101100, 0403101300  0% MFN 25% 
Other yogurt (50 tonnes)  
04011051, 04031053, 04031091, 04031093, 
04031099, 04039091, 04039093  0% 50% MFN  21.4%  
Cheese and curd  (5 tonnes)  
0406103000, 0406105000, 0406108000  0% MFN 25%+0.62 eur/kg max.4 5 
Other buttermilk (178 tonnes)  
0403905100, 0403905300, 0409905900  0% MFN 20% 
Grated and powdered cheese, of all kinds  (42 tonnes)  
0406200000  0% 70% MFN  25% 
040630  0% 70% MFN  10%+0.62 eur/kg max.32  
Blue-veined cheese and other containing veins produced by "Penicillium roqueforti" (82 tonnes)  
040640  70% of 
MFN MFN 25% 
Other cheese (89 tonnes)  
040690 except 04069021, 04069029, 
04069050, 04069099  0% MFN 0.62 eur/kg max.3 5 WT/REG438/1  
- 50 - 
  TRQs/Product's HS Codes  Tariff rates under the 
Agreement  Average  
MFN 2021  
In-quota  Out-of-quota  
0406902100  0% MFN 0.6 eur/kg max.32  
0406902900  0% MFN 30%+0.62 eur/kg max.55  
04069050, 04069099  0% MFN 30%+0.62 eur/kg max. 66 
Potatoes, fresh or chilled , for the manufacture of starch, New (14 tonnes)1  
0701901000, 0701905000  50% of 
MFN MFN 40% 
Other p otatoes, fresh or chilled (61 tonnes)  
0701909000  0% MFN 30% 
Onions and shallots  (41 tonnes)  
0703101950, 0703101990  0% MFN 33.5%+0.04 eur/kg 
max.60 
Other sunflower -seed or safflower oil and fractions  (14 tonnes)  
1512199000  0% MFN 15%+0.1 еur/kg max.29  
Margarine, excluding liquid margarine (61 tonnes)  
151710  0% MFN 15%+0.2 eur/kg max. 375 
Sausages and similar products of meat (463 tonnes)  
160100  0% 70% MFN  10%+0.43 eur/kg max.3 3 
Other prepared or preserved meat, meat offal and blood (279 tonnes)  
1602 except 160241, 160242 and 160249  0% 70% MFN  5% 
160241, 160242, 160249    10%+0.43 eur/kg max.2 7 
Other sugar confectionery (including white chocolate) not containing cocoa (52 tonnes)  
1704901000, 1704905100 , 1704909900  0% 50% MFN  15% 
1704903000, 1704905500 , 1704906100, 
1704906500, 1704907100, 1704907500, 
1704908100    11.43%+0.24 eur/kg  
max.20  
Chocolate and o ther food preparations containing cocoa (157 tonnes)  
180620  0% 50% MFN  27.5%  
180631, 180632, 180690    20.18%+0.19 eur/kg 
max.2 8 
Pasta whether or not cooked or stuffed (29 tonnes)  
190211, 190219  0% 50% MFN  20%+0.17 eur/kg max.5 4 
190220, 190230, 190240    30% 
Bread, pastry cakes, ciscuits and other bakers' wares (195 tonnes)  
190510, 190520, 190540, 1905907010 , 
190590 8010 0% 50% MFN  25% 
190531, 190532, 19059010, 19059020, 
19059030, 19059045, 19059055, 1905907090 , 
190590 8090   25.24%+0.17 eur/kg 
max.29 
Cucumbers and gherkins  (5 tonnes)  
2001100000  0% MFN 50% 
Mushrooms and truffles  (7 tonnes)  
2003102000, 2003103000, 2003901000  0% MFN 40% 
Other potatoes (20 tonnes)  
2005202000, 2005208000  0% MFN 40% 
Peas ( Pisum sativum ) (8 tonnes)  
2005400000  0% MFN 40% 
Fruit juices (including grape must) and vegetable juices  (41 tonnes)  
200911  0% MFN 12% 
200912    20% 
200919 except 2009199110, 2009199810    6%+0.13 eur/kg max.30  
2009199110, 2009199810    0% 
2009210000    20%+0.13 eur/kg max.44  
20092 9 except 2009299910    20%+0.13 eur/kg max.44  
2009299910    0% 
200931    20%+0.13 eur/kg max.44  
200939 except 2009393110  and 2009393910    20%+0.13 eur/kg max.44  
2009393110 , 2009393910    0% 
200941    20%+0.13 eur/kg max.46  
200949 except 2009493010 and 2009499910    20%+0.13 eur/kg max.46  
2009493010, 2009499910    0% 
200950    40%+0.13 eur/kg max.59  
200961, 200969    40%+0.13 eur/kg max.55  
 
1 As per Annex IV(b),  the in -quota rate for 0701 90 is zero for 61 MT and the standard MFN outside this 
amount. However, once this TRQ is exhausted, as per Annex IV(c), th e product 0701 90 is subject to a 14 MT 
quota at 50 % of the MFN rate.  WT/REG438/1  
- 51 - 
  TRQs/Product's HS Codes  Tariff rates under the 
Agreement  Average  
MFN 2021  
In-quota  Out-of-quota  
200971, 200979    40%+0.13 eur/kg max.64  
200981 except 2009815100    26.7%+0.13 eur/kg 
max.4 8 
2009815100    30% 
200989 except 2009898500 , 2009898600 , 
2009899610 , 2009899710 , 2009899910    31%+0.13 eur/kg max.54 
2009898500 , 2009898600 , 2009899610 , 
2009899710 , 2009899910    14% 
200990 except 2009904910 , 2009905110 , 
2009905 910, 200990 7100, 200990 9200, 
200990 9400   16.25%+0.13 eur/kg 
max.2 9 
2009904910 , 2009905110 , 2009905 910, 
200990 7100, 200990 9200, 200990 9400   16.67%  
Active yeasts  (116 tonnes)  
210210 except 2102101000  0% MFN 30%+0.28 eur/kg max. 55 
2102101000    30% 
Prepared baking powders (5 tonnes)  
2102300000  0% MFN 30% 
Sauces and preparations therefor (14 tonnes)  
2103 except 2103909050  0% MFN 19.44%  
2103909050    18%+0.2 eur/kg max.30  
Soups and broths and preparations therefor (61 tonnes)  
2104100000  0% 50% of MFN 5%+1.32 eur/kg max.40  
Waters, not containing added sugar (143 tonnes)  
220110, 220190  0% 50% of MFN 35% 
Waters, not containing added sugar (20 tonnes)  
220110, 220190  12% 50% of MFN 35% 
Waters, containing added sugar (227 tonnes)  
2202 0% 50% of MFN 36.82%  
Quality sparkling wine, wine of fresh grapes  (220,700 hl)  
220410  0% MFN 45% 
220421    50% 
Cigarettes containing tobacco (14 tonnes)  
2402201000, 2402209000  0% 70% of MFN 60% 
Cigarettes containing tobacco (37 tonnes)  
2402201000, 2402209000  27% 70% of MFN 60% 
Source:  Data submitted by the authorities  from North Macedonia . 
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